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GIRIVARIYA NON-WOVEN FABRICS PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Paresh Sheth
Res. Counsel
Na

Petitioner / Applicant

GIRIVARIYA NON-WOVEN FABRICS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/73/2020

Citation

2020(9) TAXREPLY 3730
Original Order
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ORDER

BRIEF FACTS: The Applicant is engaged in manufacturing of Non-Woven Bags through the intermediate product, i.e. Non-Woven fabrics manufactured from Fiber grade poly propylene granules by adopting the Spun Bond technology. 2. The applicant submitted that in the Spun Bond technology, poly propylene granules are fed to the hopper and passed through extruder at certain temperature. The melted material after filtering passed through the spinning unit to obtain a continuous single filament. The said filaments are then subject to lying on the continuous web and under control pressure thermal bonding. The resultant product is Non-Woven fabric which is called Polypropylene Non-Woven fabrics. 2. The applicant submitted that prior to introduction of the GST Act, the Polypropylene Non-Woven bags were being classified under Heading No. 6305 being product manufactured through non-woven fabrics classified under Heading No.5603. 3. The applicant further submitted that prior to intro....

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