Page 125 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : V. PONRAJ 635
Skill Development Society (MSSDS), in respect of training of Building and other
construction workers (skill development training) and the Sl. No. 69 or Sl. No. 72
of the Notification 12/2017-Central Tax (Rate) New Delhi, dated 28th June, 2017
are not applicable to the applicant.
_______

2020 (34) G.S.T.L. 635 (A.A.R. - GST - T.N.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : V. PONRAJ
Order No. 04/ARA/2020, dated 31-1-2020 in Application Sl. No. 25/2019
Bags - Polypropylene non-woven fabric bags - Classification - Rate of
GST - Applicant after purchasing engaged in purchasing non-woven fabric
rolls made of 100% Polypropylene, cutting same into shape, printing it with
requisite designs and then stitching them to convert into bags for packaging
bulk items - In terms of C.B.I. & C. Circular No. 80/54/2018-GST, dated 31-12-
2018, such bags if non-laminated are to be classified as per constituent material
- Since, product in question is made of non-woven textile of Heading 5603 of
Customs Tariff Act, 1975, its classification under Chapter 39 ibid is ruled out -
Applying Explanation of HSN to Heading 6305, said product is appropriately
classifiable under Tariff Item 6305 33 00 ibid - As regards rate of GST, sale
price of said bag being below ` 1,000, these were leviable to 5% GST up to 30-
9-2019, 12% GST from 1-10-2019 to 31-12-2019 and 18% GST w.e.f. 1-1-2020 in
terms of Notification No. 1/2017-C.T. (Rate) and similar State Tax notification
as amended from time to time - Section 9 of Central Goods and Services Tax
Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017. [paras 5.3, 5.4, 5.5, 5.6,
6.1]
Ruling partly in favour of assessee
CASE CITED
Kanniwadi Nagarajan Sharmila — 2018 (18) G.S.T.L. 324 (A.A.R. - GST) — Referred ................. [Para 4.1]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 80/54/2018-GST, dated 31-12-2018 .................................................. [Paras 5.4, 5.6]
[Order]. - Thiru V. Ponraj, Proprietor, M/s. PPP Associates, 4/576,
Kongalapuram, Sithurajapuram, Sivakasi, Virudhunagar-626 189. (hereinafter
called the Applicant) is registered under the GST Act with GSTIN
33BYOPP4690L1Z0. The applicant has sought Advance Ruling on the following
question :
Whether the category of product “Non-woven PP Rice Bags/Sacs” falls
under the classification of HSN 6305 33 00 and its applicable of rate of tax
is at 5%?
The Applicant has submitted the copy of application in Form GST ARA-01 and
also copy of Challan evidencing payment of application fees of Rs. 5,000/- each
under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017.

GST LAW TIMES  26th March 2020  221