2026 (5) TMI 1570

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....e West Bengal Goods and Services Tax 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. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, un....

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....5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that it is engaged in the manufacture of PP Packing Boxes and is duly registered under the Goods and Services Tax law in the State of West Bengal. The applicant carries on manufacturing activities on a regular basis and supplies the said products in the course of business. 2.2 The applicant submits that the PP Packing Boxes are manufactured by using plastic gr....

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....urther submits that the product PP Packing Box appears to fall under HSN Code 392390 as per its understanding based on the classification provided in Chapter 39 of the Customs Tariff. However, the applicant seeks confirmation of the exact HSN Code from this Hon'ble Authority for the sake of clarity and proper compliance under the GST law. 2.7 The applicant has also submitted photographs of the product for reference and record in order to assist the Authority in determining the correct classification of the goods. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any view on the merit of the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone throu....

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....tion are covered under HSN 392390 and as such they fall under serial no. 124 of Schedule II of Notification No. 01/2017-Central Tax (Rate) Dated 28.06.2017 as amended by 09/2025-Central Tax (Rate) Dated 19.09.2025. The description of the above noted serial number is 'Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.' 4.5 Before going into the discussion, we should look at the relevant entries of the Customs Tariff Act, 1975. The relevant portion is reproduced as under: 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 ....

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....ression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. The production process of the goods referred to in the application is the same as mentioned in the chapter note ibid. So the goods under question will qualify for Chapter 39. The applicant's manufactured product is Poly Propylene Packing Box. Polymers of propylene are widely used for manufacture of heat- resistant and chemical-resistan....