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TMI Blog2018 (6) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, sacks and bags made of polypropylene strip or the like is classified under Chapter 63 of the Act. In the present case, since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will attract tax @ 5% vide entry No. 224 of schedule 1 of both CGST and SGST notification. Ruling:- Carry bags made of polypropylene non-woven fabrics is classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The material thus obtained is filtered and passed through the spinning unit to obtain continuous single filament which is called polypropylene filament. The filament are lapped on each other on a lapper and then subjected to thermal bonding to form the polypropylene sheet. 3. The applicant has asserted that the said bags are used by industrial units, big retail outlets and textile shops for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ece. 6. The applicant has also referred to the clarification order C3/17556/09 dated 29.09.2009, wherein it was clarified that packing bags, textile bags, and carry bags made out of non-woven fabrics of polypropylene is covered by the HSN code 6305.33.00 of the Customs Tariff Act. 7. The authorised representative of the applicant was heard in the matter and the contentions raised were examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... code appears both in Schedule I and Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017 based on the sale value of the product. The entry reads as under: SCHEDULE 1 224 63 [other than 6309] other made up textile articles, sets, of sale value not exceeding ₹ 1000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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