PP Woven Bags/Sacks shall be classifiable under chapter 39: AAR

In re Nargrani Warehousing Private Limited (GST AAR Madhya Pradesh)

Following the ratio of the judgment of Hon’ble High Court of Madhya Pradesh in case of M/s.Raj Packwell Ltd. (Supra) as well as order dtd. 25.10.2018 of the learned West Bengal Appellate of Advance Ruling in case of M/s.Mega Flex Plastics Ltd., both being squarely applicable to the instant matter, we hold that the impugned goods viz. PP Woven Bags/Sacks shall be classifiable under chapter 39 of the GST Tariff and not under Chapter 63.

FULL TEXT OF ORDER OF AUT

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