Mahalaxmi Poly Pack Pvt Ltd ., In re
Date: January 7, 2019
Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Subject Matter
'Poly Propylene Leno Bags' fall under HSN 3923 of the GST Tariff
Summary
'Poly Propylene Leno Bags' fall under HSN 3923 of the GST Tariff and therefore, supply of ‘Poly Propylene Leno Bags’, would be chargeable to GST @18% [CGST @ 9% and SGST @ 9%].
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Mahalaxmi Polypack Pvt. Ltd., Plot No. 3A,B,C,D, Sector-9, IIE, SIDCUL, Pant Nagar, U,S. Nagar, Uttarakhand – 263153, seeking an advance ruling on the question : “Q.1 Identification of correct class…