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EAST HOOGHLY POLYPLAST PVT. LTD
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHASARATHI DEY

Pet. Counsel

Joydeep Dutta

Res. Counsel

Petitioner / Applicant	EAST HOOGHLY POLYPLAST PVT. LTD
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	West Bengal
Date	Jul 20, 2018
Order No.	12/WBAAR/2018-19
Citation	2018(7) TAXREPLY 138
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HSN / SAC Code 6306

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Summarize this case by TaxGPT in

AA |

ORDER
1. The Applicant is stated to be a manufacturer of tarpaulins made from High Density Polyethylene (hereinafter referred to as “HDPE”) a woven fabric seeks a Ruling on whether “HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff. Advance Ruling is admissible on this question under Section 97(2) (a) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as “the GST Act”). The Applicant further submits that the question raised in the Application is neither decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Tarpaulins made of HDPE Woven Fabrics as well as Plastic tarpaulins. The Applicant also submits that tarpaulins made from HDPE woven fabric are different from plastic tarpaulins. The former is deri....