2019 (1) TMI 1487

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..... sued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Code 3923 and would attract 18% GST - HSN 3923 covers articles of the conveyance or packing of goods, of plastics; etc. Sub- Heading 39232990 is applicable for sacks and ba .....

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..... in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Polypropylene Leno Bags which are mainly used for packing of dry vegetables and fruits in bu .....

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..... advance ruling in this case. 3. Tariff item 6305 33 00 under the GST Tariff covers sacks and bags, of a kind used for packing of goods , made of man-made textile materials which are not flexible intermediate bulk containers but are of polyethylene or polypropylene strip or the like . 4. However, TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU da .....

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