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    <title>2019 (1) TMI 420 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The authority ruled that PP bags made from strips less than 5mm wide are classified under Chapter 39 of the GST Tariff as articles of plastic, attracting the prevailing GST rate at the time of supply. The applicant&#039;s argument to classify them as synthetic textile materials under Chapter 54 was rejected based on previous judgments, including one from the Hon&#039;ble High Court of Madhya Pradesh. The ruling is valid unless declared void under the GST Act provisions.</description>
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      <description>The authority ruled that PP bags made from strips less than 5mm wide are classified under Chapter 39 of the GST Tariff as articles of plastic, attracting the prevailing GST rate at the time of supply. The applicant&#039;s argument to classify them as synthetic textile materials under Chapter 54 was rejected based on previous judgments, including one from the Hon&#039;ble High Court of Madhya Pradesh. The ruling is valid unless declared void under the GST Act provisions.</description>
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