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Case Law Details

Case Name : In re Supercoat India (Trade Name) Ayush Baid (Legal Name) (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/45/2021
Date of Judgement/Order : 27/08/2021
Related Assessment Year :
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In re Supercoat India (Trade Name) Ayush Baid (Legal Name) (GST AAR Gujarat)

i. The applicant supplies partially coated Polyester fabric ( knitted/woven) or partially coated fabric.

ii. Said fabric is scattered with micro-dot printing.

iii. The subject goods are used as interlining fabric.

iv. The resultant fabric is partially coated on one side with scattered dots and the dots are elevated in a manner that the fabric can be attached to another fabric which is used for interlining.

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