In re Concepts India (GST AAR Haryana)
In light of the above discussion, the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18% (9% CGST and 9% HGST).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,HARYANA
1. Business Activity:
1.1 The applicant, Concepts India, 105, Sector-25, Part-ll, Panipat, holding GSTIN: 06AAGFC2541L1ZJ, is a partnership firm engaged in manufacturing in Non Woven Bags.
2. Submission of the Applicant:
2.1 The applicant submits that the rolls of non-woven fabric are purchased from the market which come under Chapter 56 and HSN Code 5603, taxed @12%. The fabric is made of 100% poly propylene with density of 25 gsm to 75 gsm. These rolls are then converted into sheets by cutting and printing them and the same then sealed by machines through heating process.
3. Questions on which ruling is sought:
3.1 The query of the applicant is regarding GST rate and HSN Code on non-woven bags made up of polypropylene manufactured by the applicant and the price of which is below Rs. 1000/- per unit. More specifically, the applicant seeks ruling if the product manufactured by the applicant fell under Chapter 63 Heading 6305.
