2019 (4) TMI 1939

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....s Activity: The applicant, Concepts India, 105, Sector-25, Part-II, Panipat, holding GSTIN: 06AAGFC25411.1ZJ, is a partnership firm engaged in manufacturing in Non Woven Bags. 2. Submission of the Applicant: 2.1 The applicant submits that the rolls of non-woven fabric are purchased from the market which come under Chapter 56 and HSN Code 5603, taxed @12%. The fabric is made of 100% poly p....

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....e strip or the like Further, Explanatory Notes to the heading 6305, is as follows:- * 63.05- Sacks and bags, of a kind used for the packing of goods (+), 6305.10 - Of Jute or of other textile bast fibers of heading 53.03 6305.20 - Of cotton - Of man-made textile materials; 6305.32 - - Flexible intermediate bulk containers 6305.33 - - O....

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....es sacks and bags, of a kind used for the packing of goods of man-made textile materials, other than flexible intermediate bulk containers but of polyethylene or polypropylene strip or the like. The article falling under sub-heading are taxed at 5% (2.5% CGST and 2.5% HGST), if their sale value does not exceed Rs. 1000/- per piece, otherwise taxed at 12%. But the PP non-woven bags manufactured by ....