AAR: Non-woven fabric bags used for packing rice classifiable under HSN 6305

Tamil Nadu AAR classifies non-woven fabric bags called as ‘Rice bags’ (of value not exceeding Rs. 1000 per piece) under HSN 6305 3300 liable to 5% GST upto September 30, 2019, 12% GST upto December 31, 2019, and 18% GST w.e.f. January 01, 2020; Observes that the applicant purchases Non-woven Fabric rolls made of 100% Polypropylene which are then printed with desired designs and cut into shape before being stitched into bags and such bags are used to pack rice; Finds that ...