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    <title>2021 (1) TMI 550 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The Authority determined that Non Woven Bags made from Fiber grade polypropylene granules are classified under Heading No. 3923, as they are considered plastic materials. The applicable GST rates for these bags are 18% from 01.07.2017 to 30.09.2019 and from 01.01.2020 onwards, and 12% from 01.10.2019 to 31.12.2019. Additionally, Non Woven Bags are not eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate).</description>
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      <description>The Authority determined that Non Woven Bags made from Fiber grade polypropylene granules are classified under Heading No. 3923, as they are considered plastic materials. The applicable GST rates for these bags are 18% from 01.07.2017 to 30.09.2019 and from 01.01.2020 onwards, and 12% from 01.10.2019 to 31.12.2019. Additionally, Non Woven Bags are not eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate).</description>
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