{"id":77280,"date":"2026-11-07T12:58:31","date_gmt":"2026-11-07T12:58:31","guid":{"rendered":""},"modified":"2026-11-07T12:58:31","modified_gmt":"2026-11-07T12:58:31","slug":"non-woven-fabric-bag-classification-follows-the-textile-intermediate-while-gst-proceedings-require-reasons-impartial-notices-and-consistent-treatment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77280","title":{"rendered":"Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment."},"content":{"rendered":"<p>Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment.<br \/>Case-Laws<br \/>GST<br \/>Polypropylene non-woven fabric bags made from independently marketable spunbond fabric are classified as textile packing articles under Heading 6305, rather than plastic packing articles under Heading 3923. Chapter 39 excludes textile articles within Section XI, and the specific textile-bag description prevails under Rule 3(a); a GST circular cannot override statutory Chapter Notes or increase tax liability without legislative authority. Sections 75(6) and 107(12) of the CGST\/SGST Act require reasoned adjudication and appellate orders. GST show cause notices must propose, not prejudge, reclassification. Identical goods supplied by similarly situated manufacturers within the same jurisdiction must not be taxed differently without a rational distinction.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105938\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment.Case-LawsGSTPolypropylene non-woven fabric bags made from independently marketable spunbond fabric a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77280","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77280","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=77280"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77280\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}