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 Please become a Premium member. If you are already a Premium member, login here to access the full content.