Case Law Details
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 made of HDPE woven fabrics” will not be classified under HSN 6306 of the GST Tariff.
The Appellant has filed an Appeal against the above Advance Ruling requesting to set aside/modify the impugned Advance Ruling passed by the Authority for Advance Ruling.
As per Note 1(h) to Section XI of the GST Tariff Act, Section of Textile and Textile Articles covering Chapters 50 to 63 does not include Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics or articles thereof, of Chapter 39.
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