18% GST Payable on Polypropylene Leno Bags whether laminated with BOPP or not

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal)

It is clarified that 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.”

From the above, it is evident that Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.

In view of the above discussion we find that Polypropylene Leno Bags shall be classifiable under Heading No. 392390 of the Tariff Act.

FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING

Please become a Premium member. If you are already a Premium member, login here to access the full content.