Case Law Details
In re Karam Green Bags (GST AAAR Gujarat)
1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923? 2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?
AAAR held that Polypropylene Non-woven bags are made from polypropylene which is a type of plastic and merits classification under Chapter Heading 3923 of HSN/Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘GGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017.
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Vow excellent interpretation ~ But GST has become so INTRICATE THAT IT NEEDS TOBE TOTALLY SCRAPPED AND REDRAFTED IN SIMPLE WAY, SO AS TO ALLOW DEALERS TO DO BUSINESS WITH EASE. THERE ARE DRASTIC AND MANDATORY PROVISIONS TO PENALISE THE DEALERS, WHERE AS THE DEPARTMENT GOES SCOT FREE FOR LACK ON ITS PART. IS THIS FAIR IN DEMOCRACY! WHO IS TO BELL THE CAT. * GOOD LUCK * PRIME MINISTER INTRODUCED THE GST AS “GOOD AND SIMPLE TAX” NOW FOR DEALERS IT HAS BECOME ” GOD SAVE THE TAX PAYER”. DHUNDHATE REH JAOGE.