TRU has no authority to clarify on classification - Circular No. 80/54/2018-GST on classification of polypropylene woven and non-woven bags quashed

The Delhi High Court has on 16 November 2023 observed that the Tax Research Unit (TRU) of the Ministry of Finance has not been clothed with the authority or jurisdiction to render a clarification with respect to classification of goods. Taking note of Section 168 of the Central Goods and Services Tax Act, 2017, the Court also observed that such power is exclusively conferred upon the Central Board…