RLJ Woven Sacks (P.) Ltd., In re

Date: January 31, 2019

Court: Appellate Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
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Subject Matter

Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.

Classification

Summary

1. The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags seeks a Ruling on their Classification 2. The AAR ruled that 'PP Leno Bags', if specifically made from woven Polypropylene fabric using strips or the like o…

1. This Appeal has been filed by the Assistant Commissioner of Central Tax, Howrah CGST & CX Commissionerate (hereinafter referred to as “the Appellant”) on 05.11.2018 against Advance Ruling No. 19/WBAAR/2018-19 dated 28.09.2018 , pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s RLJ Woven Sacks Pvt. Ltd. 2. M/s RLJ Woven Sacks Pvt. Ltd., holding GSTIN…

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