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    <title>2018 (12) TMI 1749 - AUTHORITY FOR ADVANCE RULINGS, UTTAR PRADESH</title>
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    <description>Non-laminated HDPE/PP woven bags made from strips not exceeding 5 mm were classified under heading 6305, because the woven fabric was neither impregnated, coated, covered nor laminated and therefore remained within Section XI rather than being excluded to chapter 39. On that classification, the applicable GST rate was 2.5% CGST and 2.5% SGST. The ruling thus treated the goods as textile articles under heading 6305 and rejected classification under chapter 39.</description>
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      <description>Non-laminated HDPE/PP woven bags made from strips not exceeding 5 mm were classified under heading 6305, because the woven fabric was neither impregnated, coated, covered nor laminated and therefore remained within Section XI rather than being excluded to chapter 39. On that classification, the applicable GST rate was 2.5% CGST and 2.5% SGST. The ruling thus treated the goods as textile articles under heading 6305 and rejected classification under chapter 39.</description>
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