https://www.taxtmi.com/caselaws?id=367607 The Authority for Advance Ruling determined that Polypropylene Leno Bags, manufactured without impregnation, coating, or lamination with plastics and using strips not exceeding 5mm in width, are classified under Tariff Sub Heading 63053300 of the GST Tariff. This decision, based on analysis of Tariff Codes, Section Notes, and compliance with BIS specifications, highlights the importance of specific bag characteristics for accurate classification under the GST Act. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 27 Feb 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367607 The Authority for Advance Ruling determined that Polypropylene Leno Bags, manufactured without impregnation, coating, or lamination with plastics and using strips not exceeding 5mm in width, are classified under Tariff Sub Heading 63053300 of the GST Tariff. This decision, based on analysis of Tariff Codes, Section Notes, and compliance with BIS specifications, highlights the importance of specific bag characteristics for accurate classification under the GST Act. Case-Laws GST Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367607