AAR: PP Leno Bags classifiable under HSN 3923, taxable at 18%
West Bengal AAR holds that ‘Poly Propylene Leno Bags’, used for packing dry vegetables and fruits, are classifiable under the head ‘Plastic Bags’ under HSN 3923 attracting GST rate of 18%; Refers to TRU clarification No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated December 31, 2018 : West Bengal AAR...