PP non-woven bags classifiable under HSN code 39232990

In re Texbond Non-wovens (GST AAR Puducherry) Whether PP non-woven bags will be classified under HSN Code 63059000 or HSN 39232990? The item ‘Polypropylene Non-woven Bags’ has to be classified under HSN code 39232990 and not to be classified under HSN code 63059000 and to be taxed at 18% not at 5%. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, PUDUHERRY Subject: GST Act,2017-Advance Ruling U/s 98 on Classification and rate of GST on PP Non-woven bags. We would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 (“CGST Act”...