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TMI Blog2022 (12) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant stated in their application that he is a proprietary concern, registered under GST and is dealing in the products that are used in Garments Industries for making textile garment wash care labels; they procure and sell the label rolls that are not printed. Further some of their vendors classified the said product under HSN 5806, which attracts GST rate of 5% and some others under HSN 5807 that attracts GST rate of 12%. 3. In view of the above, the applicant has sought advance ruling in respect of the classification of the products "Satin Rolls" and "Taffeta Roll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished any interpretation of law with regard to the question. The Assistant Commissioner (Legal Cell), Office of the Commissioner of Central Tax, Bengaluru North West Commissionerate, BMTC Bus Stand Complex, Shivajinagar, Bengaluru-560051, vide their letter dated 02.09.2022, furnished the comments with regard to the question on which the Advance Ruling has been sought for by the applicant, on the basis of the sample and write up of the product furnished by the applicant, which are as under: 6.1 Chapter 58 covers "Special Woven fabrics; tuffed textile fabrics, lace; tapestries, trimmings, embroidery." Further, as per the HSN classification heading 5806 covers "Narrow woven fabrics other than goods of heading 5807; narrow fabrics co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r personal hearing proceedings, reiterated the facts narrated in the write up referred above and submitted that some of their vendors classify the said products under HSN 5806 which attracts 5% GST and some others classify under HSN 5807 that attracts 12% GST; that the said products are appropriately classifiable under HSN 5807. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from polyester yam, standard manufacturing size is 60 inches / 1524mm wide. Either optical or non-optical coating is made on the fabric for brightening and to remove impurities. Optical brighter coating will give shiny and bright finishing and non-optical dull finishing. It has plain selvedges on both the sides of the fabric. Hot blades are used to cut into different shapes and sizes which arrest the fabric from fraying. 12. The applicant also furnished the copies of invoices raised on them by their suppliers. It is observed on examination of the said invoices that one of the suppliers classified the products under tariff heading 5806 3200 whereas the other supplier under tariff heading 5807 1020. Thus the issue before us to decide is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brics" means: (a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) tubular woven fabrics of a flattened width not exceeding 30 cm; and (c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm. 15. In the instant case, the impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yam with acrylic coating to protect from raveling or fraying and also to have better printing quality; Satin rolls made up of polyester yam, with optical or non-optical coating for brightening and to remove impurities, having plain selvedges on both s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limits obtained by cutting to size or shape but must not be otherwise made up. Chapter Note 6 to chapter 58 specifies that the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. 18. In the instant case, the impugned products are not embroidery and fulfill the aforesaid conditions. Now we proceed to examine the sub-headings under heading 5807, which are as under: 5807 10 - Woven 5807 10 10 --- Woven 5807 10 20 --- Of man-made fibre 5807 10 90 --- Other 5807 90 - Other 5807 90 10 --- Felt or non-woven 5807 90 90 --- Other The impugned products are narrow woven fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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