2019 (2) TMI 1606 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – TMI – Classification of goods – Bags/Sacks (both with & without Handle) made of (i) Laminated P.P. Non-woven Fabric, (ii) B.O.P.P. Pasted P.P. Non-woven Fabric and (iii) Woven Fabric Pasted with Non-woven Fabric – Held that:- HS Code 3923 covers articles of the conveyance or packing of goods, of plastics; etc. Sub-Heading 39232990 is applicable for sacks and bags of plastics which are neither polymers of ethylene nor of poly-vinyl chloride and are subject to 18% GST – Regarding Bags/Sacks made of Woven Fabric Pasted with Non-woven Fabric the Applicant has not stated the constituting materials of the fabric and hence, in the absence of any definite material mentioned for the fabric, the General Rules for the Interpretation of the First Schedule of the Customs Tariff, which has been adopted by GST have to be referred to. – Case Number/ARN 43 of 2018 Order No.41/WBAAR/2018-19 Dated:- 26-2-2019 – SHRI SYDNEY D SILVA, AND SHR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on-woven Fabric, B.O.P.P. Pasted P.P. Non-woven Fabric, P.P. Woven Fabric Pasted with Non-woven Fabric and Non-woven Bags/Sacks, seeks a Ruling on description & HSN of Bags/Sacks (both with & without Handle) made of (i) Laminated P.P. Non-woven Fabric, (ii) B.O.P.P. Pasted P.P. Non-woven Fabric and (iii) Woven Fabric Pasted with Non-woven Fabric, under the GST Act. 1.1 Advance Ruling is admissible under Section 97(2)(a) of the GST Act. 1.3 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. 1.4 The officer concerned raises no objection to the admission of the Application. 1.5 The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The Applicant in Annexure-I of the Application discusses probable classification of different types of fabrics manufactured by them, but remains silent on the description & HSN of Bags/Sacks, on which the Ruling i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cation No. 01/2017-Central Tax (Rate) dated 28/06/2017. 4. Observation & Finding of the Authority 4.1. Since the Applicant seeks a Ruling on description & HSN i.e. classification of Bags/ Sacks only and not classification of fabrics, manufactured by them, this Authority confines the discussion on Bags/Sacks only. 4.2. In the cited AAR Order No. CT/5492/18-C3 dated 29/05/2018 = 2018 (6) TMI 560 – AUTHORITY FOR ADVANCE RULINGS, KERALA, the Authority for Advance Ruling, Kerala decided classification & rate of tax of carry bags made of P.P. Non-woven fabrics under Chapter 63, taxable @ 5%, as in entry 224 of Schedule 1 of the Notification No. 01/2017- CT (Rate) dated 28/06/2017. Here, the relevant portion of Tariff item 6305 33 00 under the GST Tariff is also mentioned, which covers sacks and bags, of a kind used for packing of goods, made of man-made textile materials which are not flexible intermediate bulk containers but are of polyethylene or polypropylene strip or the like
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =