BOPP Laminated PP Woven Sacks falls under HS code 3923; Attracts 18% GST

In re Mount Fab Packaging LLP (GST AAR Gujarat)

The product  BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

BRIEF FACTS:

The applicant is an LLP concern and manufacture BOPP (Biaxially Oriented Polypropylene) Laminated PP Woven Sacks which was used in packaging industries They submitted process of their products in a Chart as below:

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