HSN Code and Tax rate for LLDPE Packing Covers

[Rajendra Prasad]

Dear Sir,

What is the HSN Code and present tax rate for LLDPE Covers.

Is there any rate change as per the Notification Dated 14/2019 (Central tax rate ) Dated 30.09.2019

Please clarify as lot of confusion to me.

Thanks in advance for sparing your time and valuable knowledge for me.

[Ganeshan Kalyani]

"Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods”;

PP bag and BOPP is covered under this entry and the rate is reduced to 12% from 18%.

[Ganeshan Kalyani]

Linear low-density polyethylene (LLDPE). This also is covered under the aforesaid entry taxable @12%.

[Rajendra Prasad]

Thank you verymuch Kalyanji for clearing my doubt.

AI Summary

Classification of LLDPE packing covers as polyethylene/polypropylene packing bags triggers a reduced GST rate under recent notification. LLDPE packing covers fall under the HSN description for woven and non-woven bags and sacks of polyethylene or polypropylene used for packing, including PP bags and BOPP, and are subject to a reduced GST rate under the recent notification replacing the earlier higher rate.