GST rate on PP bags

[KARAN VERMA]

Sir, what is GST rate and HSN code for used/waste/torn PP bags.

[Rajagopalan Ranganathan]

Sir,

Used/waste/torn PP bags will fall under Heading No. 3915 and the rate of CGST is 2.5% and SGST is 2.5% vide Sl. No.187A of Notification No.1/2017-Central Tax (Rate) dated 28th June, 2017 as amended. If the supply is inter-state IGST is payable @5% vide Sl. No. 187A of Notification No.1/2017-Integrated Tax (Rate) dated 28th June, 2017 as maended.

[Ganeshan Kalyani]

HSN 3915 GST @5%

AI Summary

GST classification for used polypropylene bags confirms HSN classification and applicable intra- and inter-state tax rates apply. Used, waste, or torn polypropylene bags are classifiable under Heading No. 3915; intra-state supplies attract the CGST and SGST components at the rates prescribed for that tariff entry, while inter-state supplies attract the applicable IGST rate under the corresponding integrated tax notification.