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TMI Blog2019 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 28-11-2018 - MS. MANASA GANGOTRI KATA, IRS AND THIRU S. VIJAYAKUMAR, M.SC., MEMBER Note : Any Appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out of same materials or PVC sticks or Bamboo Sticks. The Non-woven fabrics in Poly-Propylene spun fabric and printing and stitching are done manually. These carry bags are sold to textile shops that put the textiles bought in the bags while selling the textiles. They also furnished copies of purchase and sales invoices relating to Pre-GST and Post-GST regime for perusal. 4. Contentions of the Applicant was examined with connected samples and sale and purchase invoices submitted. It is seen from samples that the raw materials are non-woven and cotton fabric and the finished products made of these raw materials are bags with various logos, names, addresses of textile and jewelry shops printed on them. The bags have handles made of either same material or PVC or bamboo sticks. They are carry bags which are given to customers of these shops. The purchase invoices indicate purchase of non woven fabrics and plain cotton cloth. It is seen in the sale invoices that the applicant is variously describing them as Bags , Shopping Bags etc. of various sizes. 5. The Classification of the bags and the applicability of the Actual Rate / Heading is the issue to be discussed and clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 6305 10 70 --- Paper laminated hessian jute kg. 25% - 6305 10 8O --- Jute soil savers kg. 25% - 6305 10 90 --- Other kg. 25% - 6305 20 00 - Of cotton kg. 25% - - Of man-made textile materials : 6305 32 00 --- Flexible intermediate bulk containers kg. 25% - 6305 33 00 -- Other, of polyethylene or polypropylene strip or the like kg- 25% - 6305 39 00 -- Other kg. 25% - 6305 90 00 - Of other textile materials kg. 25% - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4202 11 - - With outer surface of leather or of composition leather: 4202 11 10 --- Travel goods (trunks, suit-cases, sports bags and other similar items ) of leather u 10% - 4202 11 20 --- Toilet-bags and cases, of 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4202 29 10 Handbags of other materials excluding a wicker work or basket work The said entries stands amended vide Notification No. 41/2017- C.T(Rate) dated 14.11.2017 effective from 15.11.2017. The Hand bags and Shopping bags made of cotton and jute were moved from schedule III to Schedule II attracting rate of tax of 6%-CGST. (B) in Schedule II -6%, - (xii) for S. Nos. 89, 90 and the entries relating thereto, the following 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, walle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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