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Issues: Whether carry bags made of polypropylene non-woven fabrics are classifiable under entry 224 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and the corresponding State notification, and liable to tax at 5% when the sale value does not exceed Rs. 1,000 per piece.
Analysis: The product was found, on the basis of the test report, to be made of polypropylene. Sacks and bags made of polypropylene strip or the like are covered under Chapter 63 of the Customs Tariff Act and fall within HSN 6305 33 00. The relevant GST notifications place goods under Chapter 63 in Schedule I or Schedule II depending on sale value. Where the sale value of the non-woven carry bags is less than Rs. 1,000 per piece, the applicable entry is entry 224 of Schedule I.
Conclusion: Carry bags made of polypropylene non-woven fabrics are classifiable under entry 224 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and the corresponding State notification, and are taxable at 5%.
Final Conclusion: The ruling fixes the product classification under the lower-rate schedule and confirms the concessional GST rate applicable to the goods.
Ratio Decidendi: For GST classification, the tariff entry applicable to non-woven polypropylene carry bags is determined by their composition and the notified sale-value threshold, and goods falling within the specified Schedule I entry attract the concessional rate.
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