OFFICE OF THE COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE
CENTRAL REVENUE BUILDINGS, BIBIKULAM, MADURAI – 625 002.
C. No. IV/16/ 84 /2017 – Tech (GST) Vol I
Madural District Nonwoven Bag & Cotton bag Manufacturer Association,
9/8 Nadana Gopal Street, Vasuki Street, Ganapathl Nagar
Please refer to your letter dated 22.12.2017 relating to classification of a) Nonwoven bags b) Cotton bags c) Nonwoven rice bags and d) Cotton rice bags.
As per Customs Tariff, your products are classifiable under the following HSN code:
It Is further clarified that under GST the above goods are falling under the Chapter Heading 63 i.e., “Other made up textile articles; sets; worn clothing and worm textile articles”