Advance Ruling on HSN of Bags/Sacks (both with & without Handle)

In re Piyush Polytex Industries Pvt. Ltd (GST AAR West Bangal)

Seeks a Ruling on description & HSN of Bags/Sacks (both with & without Handle) made of (i) Laminated P.P. Nonwoven Fabric, (ii) B.O.P.P. Pasted P.P. Nonwoven Fabric and (iii) Woven Fabric Pasted with Nonwoven Fabric, under the GST Act.

(i) Bags/Sacks (both with & without Handle) made of Laminated P.P. Nonwoven Fabric is classifiable under Sub-Heading 39232990,

(ii) Bags/Sacks (

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