https://www.taxtmi.com/caselaws?id=377633 Polypropylene mats made by plaiting or weaving polypropylene mono-filament, tubes or straw are classifiable as products of plaiting materials under Chapter 46, because their finished character takes them outside Chapter 39, which covers polypropylene only in primary forms. The ruling treats the goods as woven or plaited articles rather than crude polymer material. On that classification, the applicable GST rate under the relevant notification entries was 12% up to 25.01.2018 and 5% thereafter. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377633 Polypropylene mats made by plaiting or weaving polypropylene mono-filament, tubes or straw are classifiable as products of plaiting materials under Chapter 46, because their finished character takes them outside Chapter 39, which covers polypropylene only in primary forms. The ruling treats the goods as woven or plaited articles rather than crude polymer material. On that classification, the applicable GST rate under the relevant notification entries was 12% up to 25.01.2018 and 5% thereafter. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377633