East Hooghly Polyplast (P.) Ltd., In re

Date: July 20, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHASARATHI DEY
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Subject Matter

Tarpaulins made of HDPE woven fabrics will not be classified under HSN 6306 of the GST Tariff

Classification

Summary

The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") a woven fabric sought a Ruling on whether "HDPE Woven Tarpaulin" will be classified under HSN 6306…

1.  The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as "HDPE") a woven fabric seeks a Ruling on whether "HDPE Woven Tarpaulin" will be classified under HSN 6306 of the GST Tariff. Advance Ruling is admissible on this question under Section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to…

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