Kerala Cooperative Milk Marketing Federation Limited ., In re
Date: April 27, 2026
Subject Matter
Used Gunny Bags Classified as Reusable Packing Bags, Not Scrap, under HSN 6305
Summary
The Authority for Advance Ruling allowed the applicant's contention, ruling that used gunny bags without plastic coating, being reusable packing bags retaining their essential character, are classified under HSN 6305, not as scrap. They attract 5% GS…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The applicant, M/s KERALA COOPERATIVE MILK MARKETING FEDERATION LIMITED is registered as a Society/ Club/ Trust/ AOP having GSTIN 32AAAAK5375M6ZB. 2. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the Notifications issued there under shall include a reference to the corresponding provisions…