Polypropylene Leno Taxable as Plastic Products as Raw Material Was Plastic Granules: Calcutta HC

Mega Flex Plastics Limited & Anr Vs Union of India & Ors. (Calcutta High Court) The appeal before the Calcutta High Court challenged the judgment dated February 10, 2023 passed by a learned Single Judge dismissing a writ petition concerning classification of polypropylene leno bags under the GST tariff framework. The appellant, a manufacturer of polypropylene leno bags, contended that plastic granules constituted the principal raw material used in the manufacturing process. Prior to the introduction of the Goods and Services Tax Act, 2017, the appellant had voluntarily classified the f...