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Case Law Details

Case Name : In re M/s. East Hooghly Polyplast Pvt. Ltd. (GST AAAR West Bangal)
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In re M/s East Hooghly Polyplast Pvt. Ltd. (GST AAAR West Bangal)

M/s East Hooghly Polyplast Pvt Ltd sought an Advance Ruling in the matter- Whether “HDPE Woven Tarpaulin” be classified under HSN 6306 of GST tariff?

The AAR after considering Section Notes 1(g) and 1(h) of Section XI of the Tariff Act and specifications issued by the Bureau of Indian Standards ruled that ‘Tarpaulins

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