https://www.taxtmi.com/caselaws?id=361733 Carry bags made of polypropylene non-woven fabric are classified under Chapter 63, HSN 6305 33 00, because the test report showed the goods were made of polypropylene. Under Notification No. 01/2017-Central Tax (Rate) and the corresponding State notification, goods in this chapter fall in Schedule I or Schedule II depending on sale value. Where the sale value of the carry bags does not exceed Rs. 1,000 per piece, the applicable entry is entry 224 of Schedule I, and the goods attract GST at 5%. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361733 Carry bags made of polypropylene non-woven fabric are classified under Chapter 63, HSN 6305 33 00, because the test report showed the goods were made of polypropylene. Under Notification No. 01/2017-Central Tax (Rate) and the corresponding State notification, goods in this chapter fall in Schedule I or Schedule II depending on sale value. Where the sale value of the carry bags does not exceed Rs. 1,000 per piece, the applicable entry is entry 224 of Schedule I, and the goods attract GST at 5%. Case-Laws GST Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361733