2019 (3) TMI 834

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.... for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST / SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s Mahalaxmi Polypack Pvt. Ltd., Plot No. 3 A,B,C,D, Sector-9, IIE, SIDCUL, Pant Nagar, U.S. Nagar, Uttarakhand - 263153, seeking an advance ruling on the question : "Q.1 Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990. Q.2 Identification of rate of duty applicable as per respective HSN of Poly Propylene Leno Bags. 2. Advance....

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....nation of the liability to pay tax on such goods, in terms of Section 97(2)(a) & (e) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportunity of personal hearing was granted to the applicant on 27- 12-2018. Shri Deepak Kumar Vishnoi C/o -LASA Consultancy appeared for personal hearing on the said date and submitted documents describing therein exact nature of work being undertaken and on question, he replied that ruling may be given in respect of PP Leno Bags without actually testing it. Due to some unavoidable circumstances member of the Authority form the state could not be present in the hearing, therefore dated 02-01-2019 was again fixed for personal hearing. Applicant did not appear on 02-01-2019....

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.... relevant portion of the HS Code 3923 is reproduced as under : HS Code Description of goods Unit (1) (2) (3) 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics   3923 10 - Boxes, cases, crates and similar articles :   3923 10 10 --- Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles kg. 3923 10 20 --- Watch-box, jewellery box and similar containers of plastics. kg. 3923 10 30 ---Insulated ware kg. 3923 10 40 ---Packing for accommodating connectors kg. 3923 10 90 ---Other kg.   -Sacks and bags (including cones) :   3....

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....ariff, the tax is leviable @ 18% on supply of the subject goods i.e. 'Poly Propylene Leno Bags'. 5.3. Furthermore, on going through the advance ruling passed by the Odisha Authority for Advance Ruling vide Order No. 05/ODISHA-AAR/2018-19 dated 16.11.2018, relied upon the advance ruling passed by West Bengal Appellate Authority in department's favour arising out of Order No. 09/WBAAR/2018-19 dated 06.07.2018 in the case of "Mega Flex Plastics Ltd.", we concur with the findings of the ruling that the item "Polypropylene Leno Bags (PP Leno Bags) will be classified under GST Tariff Heading '39232990'. Further, as per the existing CBEC Revised Duty Drawback rates schedule applicable w.e.f.01.10.2017, "polypropylene wove....