https://www.taxtmi.com/caselaws?id=445775 The Tax Research Unit lacked authority under Section 168 of the CGST Act to issue the impugned clarification on the classification of polypropylene woven and non-woven bags, because the power to issue orders, instructions or directions for uniform implementation of the Act rests with the Board. The circular was also found deficient because it relied only on Chapter 39 of the Customs Tariff Act and did not examine the statutory distinction between plastics and textiles, including the relevant chapter notes and competing tariff entries in Chapters 56 and 63. The circular was therefore without authority and liable to be quashed, while the broader classification question was left open. en-us Thu, 16 Nov 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445775 The Tax Research Unit lacked authority under Section 168 of the CGST Act to issue the impugned clarification on the classification of polypropylene woven and non-woven bags, because the power to issue orders, instructions or directions for uniform implementation of the Act rests with the Board. The circular was also found deficient because it relied only on Chapter 39 of the Customs Tariff Act and did not examine the statutory distinction between plastics and textiles, including the relevant chapter notes and competing tariff entries in Chapters 56 and 63. The circular was therefore without authority and liable to be quashed, while the broader classification question was left open. Case-Laws GST Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445775