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GST: 'P P non-woven bags' manufactured by applicant from 'non-woven fabric' are classifiable under Heading No. 6305 33 00 and applicable tax rate for bags of value not exceeding Rs. 1,000 per piece is 5 per cent under Serial No. 224 of Schedule-I of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017