AAR : PP Leno Bags classifiable under HSN 39, taxable at 18%

Uttarakhand AAR holds that ‘Polypropylene (PP) Leno bag’ shall be classifiable under Tariff Sub-Heading 3923 chargeable to 18% GST (CGST@9% and SGST@9%); Refers to CBEC Revised Duty Drawback rates schedule as applicable from October 1, 2017, where “polypropylene woven fabric/bags/sacks, whether or not laminated, with or without UV stabilization, with or without liners/ fasteners” are specifically classified under drawback chapter 39 under tariff item 392302; Refers to...