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    <title>CLASSIFICATION OF ‘LENO BAGS’ UNDER GST</title>
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    <description>The AAAR modified the earlier AAR by holding that polypropylene Leno bags, whether laminated or not, are classifiable as plastic sacks and bags under the plastics chapter and therefore fall within the plastics heading, following chapter notes, explanatory notes and CBIC clarification, and attract the GST rate applicable to plastic packing articles.</description>
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      <description>The AAAR modified the earlier AAR by holding that polypropylene Leno bags, whether laminated or not, are classifiable as plastic sacks and bags under the plastics chapter and therefore fall within the plastics heading, following chapter notes, explanatory notes and CBIC clarification, and attract the GST rate applicable to plastic packing articles.</description>
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