P.P. Bags of HDPE strips of width less than 5mm classifiable under chapter 39

In re Nagrani Warehouseing Private Limited (GST AAR Madhya Pradesh)

Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon’ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on the same?

The goods in question shall be classifiable under Chapter 39 of the GST tariff as articles of Plastic and would attract appropriate rate prevail

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