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PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18%

Classification of goods— In the instant case, the query of the applicant is regarding GST rate and HSN Code on non-woven bags made up of polypropylene manufactured by the applicant and the price of which is below Rs. 1000/- per unit. More specifically, the applicant seeks ruling if the product manufactured by the applicant fell under Chapter 63 Heading 6305. Held that— the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18%
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