Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300

In re Ponraj (GST AAR Tamilnadu) Whether the category of product ‘Non-woven PP Rice Bags / Sacs’ falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? 1. The Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300. 2. The applicable rate for the bag of value not exceeding Rs.1000 per piece is 2.5% CGST as per Sl.No. 224 of schedule I of Notification No 1/2017-C.T.(Rate) dated 28.06.2017 and 2.5% SGST as per S.No. 224 of Schedule-I of G.0.(Ms.) No. 62 dated 29.06.2017 No. II(2)/CTR/532(d-4)/2017 upto 30.09.2019 and thereup...