Poly Propylene Leno Bags falls under HSN 3923 of GST Tariff: AAR

In re M/s. Mahalaxmi Polypack Pvt Ltd. (GST AAR Uttarakhand) Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990 and rate of duty applicable Subject goods i.e. ‘Poly Propylene Leno Bags’ falls under HSN 3923 of the GST Tariff and therefore, supply of ‘Poly Propylene Leno Bags’, would be chargeable to GST @18% [CGST @ 9% and SGST @ 9%]. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING UTTARAKHAND 1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred ...