Polypropylene geo textile bags fall under textile bag classification, with GST rate determined by the per-piece value threshold.

Non-woven geo textile bags made of polypropylene are classifiable under heading 6305 as sacks and bags of a kind used for packing goods, including the polypropylene subheading within Chapter 63. The applicable GST rate depends on the transaction value: the concessional rate applies where the value does not exceed the prescribed per-piece threshold, while a higher rate applies when that threshold is exceeded. The classification and rate determination therefore turn on both the product description and the value-based condition in the relevant GST notification.

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Issues: Whether non-woven geo textile bags made of polypropylene are classifiable under heading 6305, and whether the applicable GST rate depends on whether the sale value exceeds or does not exceed Rs. 1000 per piece.

Analysis: Chapter 63 of the First Schedule to the Customs Tariff Act, 1975 covers other made up textile articles, and heading 6305 covers sacks and bags of a kind used for the packing of goods. The subheading 6305 33 00 covers sacks and bags of polyethylene or polypropylene or the like. The authority also noted that Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 provides a concessional rate for goods of chapter 63 where the value does not exceed Rs. 1000 per piece, and a higher rate where the value exceeds that threshold.

Conclusion: The bags are classifiable under heading 6305, and the applicable GST rate is 5% where the value does not exceed Rs. 1000 per piece and 12% where it exceeds Rs. 1000 per piece.

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