Case Law Details
Case Name : In re M/s. JJ Fabrics (AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re M/s. JJ Fabrics (AAR Kerala)
Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%].
FULL TEXT OF ADVANCE RULING
1. M/s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same.
2. The applicant has submitted that the primary raw materials for polypropylene sheets are poly...
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