Narrow woven fabrics classifiable under Tariff Heading No. 5407.10.19

In re Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (GST AAR Gujarat)

Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?

Question: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990?

Answer:  No. The product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges manufactured by the applicant is classifiable under Chapter Sub-heading No. 5407.10.19 of the Customs Tariff Act, 1975, attracting rate of GST @ 5% (2.5% CGST + 2.5% SGST) or IGST @ 5%.

Read AAAR Order: GST on narrow woven fabric of Polypropylene yarn with selvedges on both edges

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