2019 (2) TMI 1606

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....g, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be a manufacturer of P.P. Non-woven  Fabric, Laminated Non-woven  Fabric, B.O.P.P. Pasted P.P. Non-woven  Fabric, P.P. Woven Fabric Pasted with Non-woven  Fabric and Non-woven  Bags/Sacks,....

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.... Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST". Further, in relation to the question no. (iii) regarding description & HSN, if Bags/Sacks are made of Woven Fabric pasted with Non-woven Fabric (with Handle & without Handle), Revenue refers to Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017. 4. Observation & Finding of the Authority 4.1. Since the Applicant seeks a Ruling on description & HSN i.e. classification of Bags/ Sacks only and not classification of fabrics, manufactured by them, this Authority confines the discussion on Bags/Sacks only. 4.2. In the cited AAR Order No. CT/5492/18-C3 dated 29/05....