GST on Non-Laminated Bags manufactured from HDPE/PP Strips

In re Hariom Enterprises (GST AAR Uttar Pradesh)

Whether non Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5mm, used for packing sugar (sugar bag), Flour (Flour bag), Food grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act and (ii) what is the rate of GST on such non laminated bags manufactured by the applicant?

Non-Laminated Bags manufactured by the Applicant from HDPE

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