GST classification of BOPP-laminated polypropylene woven sacks confirmed as plastic articles under Chapter 39, not textile sacks.

BOPP laminated polypropylene woven sacks were treated as articles of plastic under Chapter 39 rather than sacks of a kind used for packing goods under Chapter 6305. The ruling applied the CBIC circular on polypropylene woven, non-woven and BOPP-laminated bags, and followed prior decisions that sacks made from plastic strips are plastic articles, not textiles. On that basis, the product was classified under Chapter 39 of the GST tariff and not under Chapter 63.

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Issues: Whether BOPP laminated polypropylene woven sacks were classifiable under Chapter 39 of the GST tariff as plastic bags, or under Chapter 6305 as sacks and bags of a kind used for packing of goods.

Analysis: The ruling applied the CBIC circular clarifying that polypropylene woven and non-woven bags, and bags laminated with BOPP, fall under HS code 3923 as plastic bags and attract GST at 18%. It also relied on prior authority and judicial decisions holding that woven sacks made from plastic strips are articles of plastic and not textiles. On that basis, the product was treated as a plastic article under Chapter 39 rather than a textile sack under Chapter 63.

Conclusion: The goods were held classifiable under Chapter 39 of the GST tariff and not under Chapter 6305.

Final Conclusion: The advance ruling denied the applicant's claimed classification under Chapter 63 and confirmed classification of the product as a plastic-based item under Chapter 39.

Ratio Decidendi: Woven sacks made from polypropylene strips, especially when laminated with BOPP, are classifiable as articles of plastic under Chapter 39 and not as textile sacks under Chapter 63.

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