https://www.taxtmi.com/caselaws?id=293267 Non-woven geo textile bags made of polypropylene are classifiable under heading 6305 as sacks and bags of a kind used for packing goods, including the polypropylene subheading within Chapter 63. The applicable GST rate depends on the transaction value: the concessional rate applies where the value does not exceed the prescribed per-piece threshold, while a higher rate applies when that threshold is exceeded. The classification and rate determination therefore turn on both the product description and the value-based condition in the relevant GST notification. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 27 Feb 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293267 Non-woven geo textile bags made of polypropylene are classifiable under heading 6305 as sacks and bags of a kind used for packing goods, including the polypropylene subheading within Chapter 63. The applicable GST rate depends on the transaction value: the concessional rate applies where the value does not exceed the prescribed per-piece threshold, while a higher rate applies when that threshold is exceeded. The classification and rate determination therefore turn on both the product description and the value-based condition in the relevant GST notification. Case-Laws GST Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293267