TaxTMI 
TaxTMI 
2019 (3) TMI 834
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....tion- 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 Ruling under GST means a decision provided by th....
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....7(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 but sent an Email stating that they have nothing to add further and what....
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....n 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) : 3923 21 00 -- Of polymers of ethylene kg. 3923 29 -- Of other plastics : kg. 3923 29 10 ---Of poly (vinyl chloride) kg. 3923 10 90 --- ....