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of <h1>Classification of PP non-woven bags under GST</h1> <h3>In Re: M/s. Concepts India,</h3> In Re: M/s. Concepts India, - 2021 (47) G. S. T. L. 295 (A. A. R. - GST - Haryana) Issues:Determining the correct GST rate and HSN Code for non-woven bags made of polypropylene with a price below Rs. 1000 per unit.Analysis:Business Activity:The applicant, a partnership firm engaged in manufacturing non-woven bags, sought clarification on the GST rate and HSN Code applicable to their products.Submission of the Applicant:The applicant purchases non-woven fabric rolls from the market, which are then converted into sheets through cutting and printing before being sealed by machines using a heating process.Questions on which ruling is sought:The applicant specifically inquired about the GST rate and HSN Code for non-woven bags made of polypropylene with a price below Rs. 1000 per unit, questioning if the product falls under Chapter 63 Heading 6305.Discussion:Chapter 39 of the GST Tariff covers plastics and articles thereof, while Chapter 63 pertains to other made-up textile articles. The sub-heading 6305 33 00 includes sacks and bags made of man-made textile materials, taxed at 5% if the sale value is below Rs. 1000 per piece.Finding:The Authority for Advance Ruling determined that the PP non-woven bags manufactured by the applicant fall under Heading 3923 in the sub-heading 3923 29 90, classified as plastic bags and taxable at 18% GST.Conclusion:The ruling clarifies the classification and tax rate applicable to the applicant's PP non-woven bags, providing clarity on their GST liability.
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