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Polypropylene Leno bags made from woven PP fabric are classified as ‘Sacks and bags’: AAR

July 6, 2018[2018] 95 taxmann.com 70 (AAR-WEST BENGAL)
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GST : Polypropylene Leno Bags, if specifically made from woven polypropylene fabric using strips or like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub-Heading 6305 33 00

• The applicant, a manufacturer of "Polypropylene Leno Bags" which are used, or may be used for packing a variety of materials seeks a ruling on classification of the above good under the CGST/WBGST Acts, 2017. The Applicant informed that after the implementation of GST the product, leno bags is being cleared under Tariff Sub-Heading 63053300 in the domestic market.

• In the context of textiles the word "Leno" refers to a particular kind of weave in which the warp yarns are twisted together in pairs between the weft of filling yarns. There is no specific Tariff Code for PP Leno Bags.

• Tariff head 6305 33 00 includes the goods that are classifiable as sacks and bags, of the kind used for packing of goods, made from polyethylene or polypropylene strips and the like that qualifies as man-made textile materials. Only those PP strips and the like are considered as textile materials width of which do not exceed 5 mm [refer to Note 1(g) to Section XI of the Tariff Act].

• The abovementioned Tariff head is not applicable if the sacks made from PP woven fabric are impregnated, coated, covered or laminated with plastics or articles of plastics covered under Chapter 39 [Note 1(h) to Section XI].

• In view of the foregoing, 'PP Leno Bags', if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub-Heading 6305 33 00.

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