Hariom Enterprises ., In re
Date: December 14, 2018
Subject Matter
"Non-Laminated Bags" manufactured from HDPE/PP Strips of width not exceeding 5 mm, used for packing are to be classified under CTH 6305
Summary
Q) Whether non-Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5 mm, used for packing Sugar (Sugar bag), Flour (Flour Bag), Food Grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 63…
M/s Hariom Enterprises, A-9/l, Udyog Kunj, Panki, Site V, Kanpur (here-in after called the applicant) registered under GST vide GSTIN no. 09AADFH9568D1Z3 have applied for advance ruling on classification of ” Non Laminated HDPE/PP woven Bags” and GST liability applicable on such non laminated bags. 2. Advance Ruling preferred to decide is whether non-Laminated Bags manufactured by the…