AAR : ‘PP Non-woven Bags made from Polypropylene fabric’ classifiable under HSN 3923 29 @18%

West Bengal  AAR holds that Polypropylene (PP) Non-woven Bags, specifically made from non-woven Polypropylene fabric are ‘plastic’, classifiable under sub-heading 3923 29, taxable at 18% under Serial No. 108 of Schedule III of Notification no. 01/2017-Central Tax (Rate) issued under CGST Act, 2017/ Notification No. 1125-FT dated June 28, 2017 under the WBGST Act, 2017; Applies ratio of MP HC judgment in the case of Raj Pack Well Ltd. stating that this judgment has be...