SMVD Polypack (P.) Ltd., In re
Date: September 18, 2018
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHA SARATHI DEY
Subject Matter
'Polypropylene Leno Bags' are classifiable under HSN 6305 33 00
Summary
The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the "the GST Act"). The AAR ru…
1. The Applicant stated to be, inter alia , a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the "the GST Act"). Advance Ruling is admissible under Section 97(2)(a) of the GST Act. The Applicant submits that the question raised in the Application has neither been…