Case Law Details
In re Balu Ramamoorthy Sekar Proprietor of M/s.Savani Screens (GST AAR TamilNadu)
1. Non-Woven carry bags supplied by the Applicant are classifiable under CTH 4202 22 10 and cotton carry bags supplied by the Applicant are classifiable under CTH 4202 22 20.
2. Upto 14.11.2017, Non-woven and cotton carry bags supplied by the applicant were taxable at 9% CGST and at 9% SGST as per SI no 126 and 127 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.
3. From 15.11.2017 onwards, Cotton Carry Bags are taxable at 6% CGST and at 6% SGST as per SI no 89 of Schedule II while Non-woven carry bags are taxable to 9% CGST and 9% SGST as per SI. no 124 of Schedule III of Notification No. 01/2017-CT (Rate) dated 28.06.2017 and G.O. (Ms) No. 62 dated 29.06.2017 No. II (2)/CTR/532(d-4)/2017 as amended respectively.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,TAMILNADU
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pls give hsn code of jute bags ( gunny bags) old and new and rate of tax from 01-01-20202