In Re: M\/s. Dinman Polypacks Pvt. Ltd.
GST
2019 (1) TMI 1487 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 285 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AAR
Dated:- 28-1-2019
Case Number\/ARN 35 of 2018 Order No. 34\/WBAAR\/2018-19
GST
SYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER
\nApplicant's representative heard Sri Manjeet Bahety, Director
\n1. The Applicant, stated to be a manufacturer of Polypropylene Leno Bags, seeks a ruling on classification of and rate of tax applicable on the above goods under the CGST\/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”).
\nAdvance Ruling is admissible under Section 97(2)(a) and (e) of the GST Act. The Applicant submits<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding No. 6305 33 00 of the GST Tariff, which is aligned to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the “the Tariff Act”). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Dinman Polypacks Pvt. Ltd.GST2019 (1) TMI 1487 – AUTHORITY FOR ADVANCE RULING, WEST BENGAL – 2019 (21) G. S. T. L. 285 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, WEST BENGAL – AARDated:- 28-1-2019Case Number\/ARN 35 of 2018 Order No. 34\/WBAAR\/2018-19 GSTSYDNEY D'SILVA AND PARTHASARATHI DEY, MEMBER Applicant's representative heard Sri … Continue reading “In Re: M\/s. Dinman Polypacks Pvt. Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16387","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16387","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16387"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16387\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nThe Applicant submits that the West Bengal Authority for Advance Ruling has already delivered its Advance Ruling vide Orders No. 09\/WBAAR\/2018-19 dated 06\/07\/2018 and 16\/WBAAR\/2018-19 dated 18\/09\/2018 classifying identical bags under Tariff sub- Heading No. 6305 33 00, taxable @5% and prays for similar advance ruling in this case.
\n3. Tariff item 6305 33 00 under the GST Tariff 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.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n