Aman Kumar
(Accounts Executive)
(744 Points)
Replied 24 December 2018
The product is non woven PP bags. This is an article of plastic, falling under Chapter 39 [HSN 39232990], attracting GST at the rate of 18%. Looks like some person wants to treat as bags, made up of some manmade textile material. The question is- (i) Is it created by some manmade "textile" material. If the answer is yes, it shall be classified HSN 63053900, attracting GST at the rate of 5% [bags will certainly have a retail price less than 1000].
PF & ESI Course - Labour Code 2019 Along with Examples and Case Studies