HC ruled in favor of the appellant regarding classification and ...

Non-woven Fabric and PPSB Bed Sheets Attract 12% GST Under HSN 75603 and 6304 Classifications

February 5, 2025

Case Laws GST HC

HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found classification under HSN 6304 appropriate. The court set aside the single bench's remand order, directed immediate processing of refund application with statutory interest, noting that fresh consideration was unnecessary given clear legal position favoring appellant. The original writ petition was allowed, providing definitive resolution on classification disputes.

View Source

← Previous Next →

HC ruled in favor of the appellant regarding classification and ...

Non-woven Fabric and PPSB Bed Sheets Attract 12% GST Under HSN 75603 and 6304 Classifications

February 5, 2025

Case Laws GST HC

You may also like:

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which...

CESTAT ruled in favor of the appellant regarding classification of imported polyester bed sheets. The Tribunal determined that while the items were woven fabric of...

GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

GST Rates - HSN Code - Wet dates fall under heading 0804 and attract 12% GST.

Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic...

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

Classification of goods - Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film -...

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled on the classification of imported bed sheets declared as made of 100% polyester. The key points...

Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

GST Rates - HSN Code - Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC

GST Rates - HSN Code - Tamarind(fresh) falls under 0810 and attract Nil GST. - Tamarind (dry) falls under 0813 and attract 12% GST.

This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using...

Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - goods to fall under 5513.41.00 - AT

GST Rates - HSN Code - Sarees and dhoti - of Silk, Woven fabrics of silk sarees (HSN code 5007) - of Cotton, Of not more than 200 gsm (HSN code 5208) - of Cotton, Of...

Quick Updates: