Case Law Details
In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal)
‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading (TSH) 63053300.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WEST BENGAL
1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the GST Act”).
Advance Ruling is admissible under Section 97(2)(a) of the GST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
