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GST : 'P P Non-woven bags' manufactured by applicant from 'Non-woven fabric' falls under Heading No. 6305 33 00 and applicable rate of tax for bags of value not exceeding Rs. 1000 per piece is 5 per cent under Serial No. 224 of Schedule-I of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017