Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Polypropylene or polyethylene plastic twine (sutli) manufactured through extrusion, slitting, orientation and twisting is classified as an article of plastics under sub-heading 39269099. The manufacturing process does not make it a textile material for Heading 5607, and the product is not a container or packing article within Heading 3923. In the absence of a more specific Chapter 39 classification, residuary Heading 3926 applies. Plastic twine under Heading 3926 attracts GST at 18 per cent, comprising 9 per cent CGST and 9 per cent SGST.
Polypropylene or polyethylene plastic twine (sutli) manufactured through extrusion, slitting, orientation and twisting is classified as an article of plastics under sub-heading 39269099. The manufacturing process does not make it a textile material for Heading 5607, and the product is not a container or packing article within Heading 3923. In the absence of a more specific Chapter 39 classification, residuary Heading 3926 applies. Plastic twine under Heading 3926 attracts GST at 18 per cent, comprising 9 per cent CGST and 9 per cent SGST.
Note: It is a system-generated summary and is for quick reference only.