2019 (1) TMI 1487

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....ive heard Sri Manjeet Bahety, Director 1. The Applicant, stated to be a manufacturer of Polypropylene Leno Bags, seeks a ruling on classification of and rate of tax applicable on the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). Advance Ruling is admissible under Section 97(2)(a) and (e) of the GST Act. The Applicant submits that the q....

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....ed to the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the "the Tariff Act"). The Applicant submits that the West Bengal Authority for Advance Ruling has already delivered its Advance Ruling vide Orders No. 09/WBAAR/2018-19 dated 06/07/2018 and 16/WBAAR/2018-19 dated 18/09/2018 classifying identical bags under Tariff sub- Heading No. 6305 33 00, taxable @5% and pra....