PP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300

In re RLJ Woven Sacks Pvt. Ltd (GST AAR West Bengal) ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL 1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the said GST Actâ€...