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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Classification of goods - Non Woven Fabric, which is made using ...

Case Laws     GST

December 8, 2020

Classification of goods - Non Woven Fabric, which is made using PP granules - The fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product. In the first process, the final product will be PP spun bonded nonwoven fabric whereas in second process, nonwoven fabric will be used as raw material for manufacturing final product such as bags, surgical masks, gowns, shoe cover etc and HSN will be applicable accordingly. - AAR

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