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‘PP Non-woven Bags’ made from non-woven Polypropylene fabric are classifiable under heading 3923 and taxed at 18% GST

January 9, 2019[2019] 101 140 (AAR - WEST BENGAL)

CGST : Polypropylene Non-woven Bags', specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017& Notification No. 1125-FT dated 28/06/2017 under the WBGST Act, 2017

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