SC upholds Gujarat HC Ruling on GST Classification of ‘Fusible Interlining Cloth’

Union of India & Ors. Vs Girish Pravinbhai Rathod (Jay Ambey) & Anr. (Supreme Court of India) Supreme Court has upheld a Gujarat High Court decision on the Goods and Services Tax (GST) classification of “fusible interlining fabric of cotton.” The apex court dismissed a Special Leave Petition filed by the Union of India, affirming the High Court’s ruling that the fabric should be classified under Chapters 50 to 55, 58, or 60 of the Custom Tariff Act, 1975, rather than Heading 5903 of Chapter 59. The dispute originated from an advance ruling and its subsequent confirmat...