In Re: East Hooghly Polyplast Pvt. Ltd.
GST
2018 (8) TMI 874 – AUTHORITY FOR ADVANCE RULINGS WEST BENGAL – 2018 (15) G. S. T. L. 710 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS WEST BENGAL – AAR
Dated:- 20-7-2018
ARN No. 13 of 2018 – 12/WBAAR/2018-19
GST
VISHWANATH AND PARTHASARATHI DEY JJ.
Applicant's representative heard Sri Joydeep Dutta, Authorized Representative
1. The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as “HDPE”) a woven fabric seeks a Ruling on whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff. Advance Ruling is admissible on this question under Section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”).
The Applicant further submits that the question raised in the Application is neither decided by nor is pending before any authority under any provisions of the GST Act.
The officer concerned ra
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ectorate of Textiles, Govt of West Bengal, granting Registration No 191230001 to the Applicant.
In communication dated 25.05.2018 to the Joint Commissioner of State Tax, Serampore, Hooghly, the Applicant has referred to letter no 1(11)/2015/TTC/42 dated 21.12.2015 issued by the Office of the Textile Commissioner, Mumbai, Ministry of Textiles confirming allotment as a Technical Unit with Registration No 20102008.
No copy of the Registration Certificate has been provided with the Application.
It is also seen that the Bureau of Indian Standards, Manic Haven, 9 Abrader Shah Afar Margi, New Delhi-110002, has issued Licence under CML No 5713971 valid up to 15.09.2018 to the Applicant for the product Tarpaulin made from High Density Polyethylene Woven Fabric, Multi Layer.
The License has been issued under IS 7903:2017 [Textiles – Tarpaulins Made From High Density Polyethylene (HDPE) Woven Fabrics – Specification]
4. It, therefore, remains to be seen whether or not the Licenses iss
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uch monofilament or strip (chapter 46)”
Note 1 (h) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not include, “Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of chapter 39”
Thus, to be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should not be impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39. Tariff Head 6306 covers “Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or land craft; camping goods”
7. Since HDPE falls under Chapter 39, keeping in mind the Section Notes and the Tariff Heading description it is, therefore, important to ascertain, both, the width of the fabric strip that goes into the weaving and whether or not the tapes are
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ring of HDPE tape from HDPE granules, weaving of the tape into fabrics, and lamination with LDPE sheets/film.
9. Specifications of IS 6899 : 1997 under which BIS lays down specifications for 'Textiles – High Density Polyethylene (HDPE) Woven Fabrics states that the standard breaking load of the HDPE fabric will be in accordance to a formula per 5 cm width of the tape.
10. The officer concerned has made written submission based on a report drawn on inspection of the Applicant's factory upon direction from this Authority. He confirms that the Applicant manufactures tarpaulins both from plain plastic sheet and from HDPE woven fabric conforming to IS 7903:2017.
The submission also states that in the tax invoices issued both before and after GST comes into effect the Applicant has classified such tarpaulins under HSN 3926 90 99.
11. 'Tarpaulins made of HDPE woven fabrics' are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film, and therefore
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