Texbond Non-wovens ., In re

Date: November 18, 2020

Court: Authority for Advance Ruling
Bench: Puducherry
Type: Advance Ruling
Judge(s)/Member(s): Ramkumar, Manickadeepan
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Subject Matter

‘Polypropylene Non-woven Bags’ have to be classified under HSN code '3923 29 90' and to be taxed at 18%

Classification

Summary

Q) Whether PP non-woven bags will be classified under HSN Code 63059000 or HSN 39232990? A) The item ‘Polypropylene Non-woven Bags’ has to be classified under HSN code 39232990 and not to be classified under HSN code 63059000 and to be ta…

Subject: GST Act,2017-Advance Ruling U/s 98 on Classification and rate of GST on PP Non-woven bags. We would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 (“CGST Act”) and the Puducherry Goods and Services Tax Act, 2017 (“PGST Act”) are the same except for certain provisions. Therefore, unless a mention is specifically made t…

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