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TaxReply India Pvt Ltd

SMVD POLYPACK PVT. LTD
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

VISHWANATH
PARTHASARATHI DEY
Pet. Counsel
Samaresh Koley
Res. Counsel
Na

Petitioner / Applicant

SMVD POLYPACK PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Sep 18, 2018
Order No.

16/WBAAR/2018-19

Citation

2018(9) TAXREPLY 220
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ORDER

1. The Applicant stated to be, inter alia, a manufacturer of Polypropylene Leno Bags (or mesh bags) seeks a Ruling on Classification of the above goods under the CGST/WBGST Acts, 2017 (hereinafter referred to as the “the GST Act”). Advance Ruling is admissible under Section 97(2)(a) of the GST Act. The Applicant submits that the question raised in the Application has neither been decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to the admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Polypropylene Leno Bags which are mainly used for packing of agricultural produce such as, potato and onion. The Applicant also manufactures other woven PP/HDPE bags, FIBC bags which may be used for packing of cement, fertiliser and food grain. Ruling is, however, sought for the Polypropylene Leno Bags. The compos....

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