9911796707
TMI Blog2019 (4) TMI 1939X X X X Extracts X X X X X X X X Extracts X X X X ..... ed ₹ 1000/- per piece, otherwise taxed at 12%. But the PP non-woven bags manufactured by the applicant are not made up of polypropylene strip rather they are carved out of sheets through cutting - Heading 3923 articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. The goods covered under this Heading are taxable at 18%. Polypropylene (PP), also known as polypropene, is a thermoplastic polymer used in a wide variety of applications. It is produced via chain-growth polymerization from the monomer propylene. Polypropylene belongs to the group of polyolefins and is partially crystalline and non-polar. As per this definition, it is amply clear that the PP non-woven bags fall u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Heading 6305 runs as under:- Sacks and Bags, of a kind used for the packing of goods And more specifically, 63050 33 00, states as follows:- Of man-made textile materials: Other, of polyethylene or polypropylene strip or the like Further, Explanatory Notes to the heading 6305, is as follows:- 63.05- Sacks and bags, of a kind used for the packing of goods (+), 6305.10 - Of Jute or of other textile bast fibers of heading 53.03 6305.20 - Of cotton - Of man-made textile materials; 6305.32 - - Flexible intermediate bulk containers 6305.33 - - Other, of polyethylene or polypropylene strip or the like 6305.90 - - Other 6305.90 - Of other textile materials 3.2 The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplications. It is produced via chain-growth polymerization from the monomer propylene. Polypropylene belongs to the group of polyolefins and is partially crystalline and non-polar. As per this definition, it is amply clear that the PP non-woven bags fall under the category of plastics. 4.5 Further, para No. 7.4 of the Circular No. 80/54/2018-GST issued by Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India dated 31.12.2018 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. 5. Finding: 5.1 In light of the above discussion, the Authority for Advance Ruling holds ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
