AAR: Laminated Polypropylene Woven and Non-Woven Bags classifiable under heading 3923

Gujarat AAR clarifies that Biaxially Oriented Polypropylene Laminated PP Woven and Non-Woven Bags are plastic bags, classifiable under the Heading 3923, attracting GST @18%; Refers to Circular No. 80/54/2018-GST issued on 31.12.2018 which states as per explanatory notes, Heading 3923 covers all articles of plastics commonly used for the packing or conveyance of all kinds of products and includes boxes, crates, cases, sacks and bags; Disentitles Applicant from classifying the ...