https://www.taxtmi.com/caselaws?id=797100 Plastic twine (sutli) made from polypropylene or polyethylene granules is treated as an article of plastics under Chapter 39, not as textile twine, cordage, rope or cable under Heading 5607. Extrusion, slitting, orientation, twisting and winding do not by themselves make the product a textile material. Heading 3923 does not apply because the twine is neither a container nor an article for conveyance or packing of goods. In the absence of a more specific applicable heading within Chapter 39, plastic twine falls under sub-heading 39269099 as an other article of plastics and attracts GST at 18%. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797100 Plastic twine (sutli) made from polypropylene or polyethylene granules is treated as an article of plastics under Chapter 39, not as textile twine, cordage, rope or cable under Heading 5607. Extrusion, slitting, orientation, twisting and winding do not by themselves make the product a textile material. Heading 3923 does not apply because the twine is neither a container nor an article for conveyance or packing of goods. In the absence of a more specific applicable heading within Chapter 39, plastic twine falls under sub-heading 39269099 as an other article of plastics and attracts GST at 18%. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797100