PPP Associates ., In re
Date: January 31, 2020
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
Subject Matter
'Rice Bag' falls under HSN 6305 33 00
Summary
1. The Non-woven fabric bags called as 'Rice Bag' falls under HSN 63053300. 2. The applicable rate for the bag of value not exceeding Rs.1000 per piece is 2.5% CGST as per Sl.No. 224 of schedule I of Notification No 1/2017-C.T.(Rate) dated 28…
Thiru V. Ponraj, Proprietor, M/s PPP Associates, 4/576, Kongalapuram, Sithurajapuram, Sivakasi, Virudhunagar 626 189. (hereinafter called the Applicant) is registered under the GST Act with GSTIN 33BYOPP4690L1ZO. The applicant has sought Advance Ruling on the following question: Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 630533…