9911796707
TMI Blog2019 (3) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... of the relevant chapter 59 of the GST Tariff - the specimen fabric is a Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric and the same will fall under chapter 50 to 55, 58 or 60 of the GST Tariff - it does not fall under HSN Code 5903 X X X X Extracts X X X X X X X X Extracts X X X X ..... g done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, on the (a) Classification of Interlining Fabrics under HSN Code 5903 or as per the blend of Yarn (in chapter 52-55)." Therefore, with the instant application seeking classification of goods, in terms of Section 97(2)(a) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportunity of personal hearing was granted to the applicant on 30.10.2018. Shri Vishal Kapoor, Managing Director of the applicant and Shri Hemant Singhal, Chartered Accountant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially covered with plastics? (iii) Does such coating or covering lead to design / patterns on the subject fabric? 6.2. In this regard, a test-report has been received from the NITRA in this office on 17.01.2019 which is given as under - S.No. Test Parameters Test Method Test Results 1. Type of Fabric Visual Polyester Viscose (Blend% - 68.25 : 31.75) fusing interlining Woven Fabric 2. Is the fabric partially coated or partially covered with plastics ? Visual Fabric is partially covered with Plastic 3. Does such coating or covering lead to design/patterns on the subject fabric ? Projection Microscope Plastic Coated pattern is visible on one side of the fabric In view of the above test-report, it is evident that the spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) textile products of heading 5811;" On going through the above chapter note and as per test-report from NITRA, we observe that the specimen fabric i.e. 'Polyester Viscose fusing Interlining Woven Fabric' being a partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric will fall under Chapters 50 to 55, 58 or 60 as per chapter note 2(a)(4) of the relevant chapter 59 of the GST Tariff. In this regard, we find that the specimen fabric is a 'Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
