9911796707
TMI Blog2019 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... du Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Balu Ramamoorthy Sekar, Secretary, The Madurai District Non-woven Bag and Cotton Bag Manufacturing Association having registered office at No. 19-B, Meenakshi Nagar, 3rd Street, Villapuram, Madurai - 625 012 (hereinafter called the Applicant) is Registered under the GST Act, 2017 with Trade name SAVANI SCREEN and GSTIN 33CJOPS0399M1ZE. They have filed an Application Seeking Advance Ruling in form GST ARA-01. "Classification of Nonwoven and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for packing of their products. 2.3 They have further stated that their products, namely, Non-woven Bags and cotton bags are covered under various headings at different rates of tax as follows:- Heading: 4202 - 18 % or 12 % Heading: 5603 - 12 % Heading: 6305 - 5 % Hence, clarification was sought to applicable rate of tax out of these headings. The applicant's interpretation is that the end products are used only for packing and are to be classified under CTH 6305 and charged to 5% GST. 3. The Applicant was personally heard on the matter. They submitted samples of Non-woven fabric and Cotton bags. They stated that they purchase Non-woven fabric and Cotton fabric and print the name on the fabric as requested by the customer. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The bags have handles made out of same materials or PVC sticks or Bamboo Sticks which are used as carry bags in Textile show rooms/Textile dealers, jewelry shops. The Applicant has sought the classification and has stated that 4202, 5603, 6305 are the competing Chapter Headings. 5.1 In terms of explanation (iii) and (iv) to Notification No. 1/2017 - Central Tax (Rate) dt. 28-06-2017, "Tariff item", "Sub-heading", "Heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d bags of a kind normally used for the packing of goods tor transport, storage or sale. These articles, which vary in size and shape, include in particular flexible intermediate bulk containers, coal, grain, flour, potato, coffee or similar sacks, mail bags, and small bags of the kind used for sending samples of merchandise by post. The heading also includes such articles as tea sachets. It is evident that bags which are used for packing of goods for transport, storage and sale are covered under 6305. In this case the bags of any materials are used for packing the goods which are then put up for sale, transport or storage. That is such goods because of their very nature, being loose, flowing or in bulk etc, cannot be sold without packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f leather u 10% 4202 11 30 --- Satchels u 10% _ 4202 11 40 --- Brief-cases u 10% - 4202 22 -- With outer surface of sheeting of plastics or of textile materials : 4202 22 10 --- Hand-bags and shopping bags, of artificial plastic material u 10% 4202 22 20 --- Hand-bags and shopping bags, of cotton u 10% 4202 22 30 --- Hand-bags and shopping bags, of Jute u 10% 4202 22 40 --- Vanity-bags u 10% 4202 22 90 --- Other u 10% 4202 29 -- Other : 4202 29 10 --- Hand bags of other materials excluding wicker-work or basket work u 10% 4202 29 90 --- Other u 10% From the above, it is seen carry ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing shall be substituted, namely "89 4202 22 20 Hand bags and shopping bags, of cotton 90 4202 22 30 Hand bags and shopping bags, of jute"; and the entries at Schedule III from 124 to 130 were replaced as under: (C) in Schedule III-9%, - (xl) in S. No. 124. for the entry in column (3). the entry "Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
