In Re : SMVD Polypack Pvt. Ltd
GST
2018 (9) TMI 1343 – AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX, WEST BENGAL – 2018 (17) G. S. T. L. 144 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX, WEST BENGAL – AAR
Dated:- 18-9-2018
16/WBAAR/2018-19
GST
MR VISHWANATH, Member, West Bengal Authority for Advance Ruling And MR PARTHASARATHI DEY, Member, West Bengal Authority for Advance Ruling
For The Applicant's : Sri Samaresh Koley, Accountant
1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the GST Act”).
Advance Ruling is admissible under Section 97(2)(a) of the GST Act.
The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act.
The officer concerned raises no objec
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lengths and stitched to form the bags.
The Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the “the said Tariff Act”).
3. There is no specific Tariff Code for PP Leno Bags and/or Leno Bags. In the context of textiles the word “Leno” refers to a particular kind of weave in which the warp yarns are twisted together in pairs between the wefts of filling yarns.
4. Tariff Sub Heading 39232990 under the GST Tariff covers articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics, namely, sacks and bags (including cones) made of plastics other than polymers of ethylene but not of poly (vinyl chloride). Tariff Sub Heading 63053300 under the GST Tariff covers sacks and bags, of a kind used for packing of goods, made, not of jute or of other textile bust fibres of
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tware or wickerwork of such monofilament or strip (chapter 46)”
The Applicant also refers to Note 1 (h) to Section XI of the Tariff Act which 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”
6. In the light of the above Section and Chapter Notes, the Applicant interprets that, 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.
7. The Application submits that the Applicant manufactures PP Leno Bags with tapes not exceeding 5mm and the same are not impregnated, coated, covered or laminated with particles and articles thereof, of Chapter 39.
8. From the e
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