https://www.taxtmi.com/caselaws?id=402995 The Non-Woven Bags manufactured from polypropylene granules were classified under Heading No. 3923 instead of Heading No. 6305. The Authority ruled that these bags do not qualify for exemption under Notification No. 01/2017-CT (Rate) due to the applicable GST rates. The GST rates applicable were 18% from 01.07.2017 to 30.09.2019, 12% from 01.10.2019 to 31.12.2019, and back to 18% from 01.01.2020 onwards. en-us Thu, 17 Sep 2020 00:00:00 +0530 Tue, 09 Nov 2021 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402995 The Non-Woven Bags manufactured from polypropylene granules were classified under Heading No. 3923 instead of Heading No. 6305. The Authority ruled that these bags do not qualify for exemption under Notification No. 01/2017-CT (Rate) due to the applicable GST rates. The GST rates applicable were 18% from 01.07.2017 to 30.09.2019, 12% from 01.10.2019 to 31.12.2019, and back to 18% from 01.01.2020 onwards. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402995