2018 (10) TMI 343

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....hankari, Delhi G.T. Road, Aligarh, Utter Pradesh-202001 (hereinafter called the applicant) is a registered assessee under GST having GSTN : 09AACV0483H1Z8. 2.  The applicant, in their application dated 20-4-2018, raised the following question to be determined by the authority for Advance Ruling. "Whether the classification of Sacks and bags of a kind used for the packing of goods of manmade....

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....pplicant was granted a personal hearing on 14-6-2018. Shri Raj Kumar, CA and Shri Pradeep Singhal, Director appeared. In the written submission, the applicant has submitted that - The above said application has been filed by them because of misclassification of P.P. Sackes and Bags (Supplier of the goods) made of woven fabrics under HSN 3923 21 00 and 3923 29 10 of GST Tariff charging GST @ 18%. ....