https://www.taxtmi.com/caselaws?id=293172 PP non-woven bags manufactured from polypropylene sheets were classified as plastic articles under Heading 3923 rather than as sacks and bags of a kind used for packing goods under Heading 6305, because the goods were made from polypropylene sheets cut and sealed into bags, not from polypropylene strip or the like covered by Heading 6305. The classification aligned with the circular treating polypropylene woven and non-woven bags under HS code 3923, with the result that the goods attracted GST at 18% under sub-heading 3923 29 90. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293172 PP non-woven bags manufactured from polypropylene sheets were classified as plastic articles under Heading 3923 rather than as sacks and bags of a kind used for packing goods under Heading 6305, because the goods were made from polypropylene sheets cut and sealed into bags, not from polypropylene strip or the like covered by Heading 6305. The classification aligned with the circular treating polypropylene woven and non-woven bags under HS code 3923, with the result that the goods attracted GST at 18% under sub-heading 3923 29 90. Case-Laws GST Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293172