Case Law Details
Case Name : In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/73/2020
Date of Judgement/Order : 17/09/2020
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat)
Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading No. 3923?
Answer: The Non-Woven Bags manufactured through the intermediate product, i.e. Non-Woven fabric manufactured from Fiber grade poly propylene granules by adopting the Spun Bond technology, merits classification under HS code 3923.
The rates of GST applicable on said products during different periods as discussed herein above, are as below:
