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Non-woven bags made from polypropylene classifiable under HSN Code 3923
Case Law Details
- Case Name
- In re Karam Green Bags (GST AAAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Gujarat, Advance Rulings
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In re Karam Green Bags (GST AAAR Gujarat)
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 3923? 2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?
AAAR held that Polypropylene Non-woven bags are made from polypropylene which is a type of plastic and merits classification under Chapter Heading 3923 of HSN/Customs Tari...
Vow excellent interpretation ~ But GST has become so INTRICATE THAT IT NEEDS TOBE TOTALLY SCRAPPED AND REDRAFTED IN SIMPLE WAY, SO AS TO ALLOW DEALERS TO DO BUSINESS WITH EASE. THERE ARE DRASTIC AND MANDATORY PROVISIONS TO PENALISE THE DEALERS, WHERE AS THE DEPARTMENT GOES SCOT FREE FOR LACK ON ITS PART. IS THIS FAIR IN DEMOCRACY! WHO IS TO BELL THE CAT. * GOOD LUCK * PRIME MINISTER INTRODUCED THE GST AS “GOOD AND SIMPLE TAX” NOW FOR DEALERS IT HAS BECOME ” GOD SAVE THE TAX PAYER”. DHUNDHATE REH JAOGE.