AAR: ‘Polypropylene Non-Woven Bags’ are ‘plastic bags’ classifiable HS Code 3923 attracting 18% GST

plastic material manufactured from Fibre grade polypropylene granules by adopting the Spun Bond technology  merits classification under HS Code 3923, on which GST rate applicable is 18% (from January 01, 2020); Rejecting applicant’s claim of classification under CTH 6305, observes that the issue of classification of PP/HDPE Bags or sacks, made of HDPE tapes and fabrics, has been dealt with at length by the Madhya Pradesh HC in case of M/s. Raj Packwell Ltd., whereby as...