Case Law Details
In re U. S. Polytech (GST AAR West Bangal)
‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 & Notification No. 1125-FT dated 28/06/2017 under the WBGST Act, 2017.
Also Read AAAR order- Classification and rate of GST on PP non-woven bags made from Non-woven fabric
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BANGAL
1. The Applicant, stated to be a manufacturer of Polypropylene Non-Woven Bags seeks a Ruling on Classification of and Rate of Tax applicable on the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”).
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plz update against order of west bangal appelia authority for advance ruling against appeal case no.02/WBAAAR/Appeal/2019 dt. 13-2-2019
dear sir,
i wants to know that when nonwoven fabric is under hsn 5603 then how it converted in to plastic 3923 after making nonwoven is a kind of textile not plastic, if polypropylene is matter then we should also change the hsn of polyter fabrics that comes under chapter 5407, sir please guide me .