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TMI Blog2019 (3) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff have also been adopted - the subject goods i.e. Poly Propylene Leno Bags is classified under HS Code 3923 of the Customs Tariff. The Poly Propylene Leno Bags is classified under HS Code 3923 of the Customs Tariff and, as per relevant chapter note of GST tariff, the tax is leviable @ 18% on supply of the subject goods i.e. Poly Propylene Leno Bags - Further, as per the existing CBEC Revised Duty Drawback rates schedule applicable w.e.f.01.10.2017, polypropylene woven fabric/ bags/ sacks, whether or not laminated, with or without U. V. stabilization, with or without liners/fasteners are specifically classified under drawback chapter 39 under Tariff Item 392302. The item under consideration being woven bags of polypropylene therefore mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of the Act ibid advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990. (b) Identification of rate of duty applicable as per respective HSN of Poly Propylene Leno Bags. However, the applicant in their application has not questioned of the testing of specimen sample whether it is Poly Propylene Leno Bags or not. Hence, we are of the opinion that the subject sample given by the applicant is 'Poly Propylene Leno Bags' and accordingly, we proceed for the classification and leviability of tax on supply of the said 'Poly Propylene Leno Bags' by the applicant in the State of Uttarakhand. 5.1. As per "Introduction to GST Tariff", Customs Tariff is adopted for classification of the goods that are not classified anyw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... caps and other bottles kg. 3923 50 10 ---Caps and closures for bottles kg. 3923 50 90 --- Other kg. 3923 90 -Other : 3923 90 10 --- Insulated ware kg. 3923 90 20 --- Aseptic bags. kg. 3923 90 90 ---Other kg. 5.2.Further, to determine the rate of GST leviability on the supply of "Poly Propylene Leno Bags', we go through the corresponding HS Code 3923 of the GST Tariff and the relevant portion of the HS Code 3923 given under Chapter 39 "Plastics and articles thereof' of the GST tariff is reproduced as under - Chapter/ Heading/ Sub-heading/ Tariff Item Description of goods GST Rates Rate of tax Central CGST State/UT SGST/UTGST Inter-State IGST Compensation Cess 3923 Articles for the conveyance or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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