Case Law Details
In re Goodwear fashion Pvt Ltd. (GST AAR Uttarakhand)
Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yarn (in chapter 52-55).
Specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903, however, it being partially coated or partially covered with plastics and bearing designs will fall under chapters 50 to 55, 58 or 60 as per the chapter note 2(a)(4) of the Chapter 59 of the GST Tariff.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING UTTARAKHAND
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Goodswear Fashion Pvt. Ltd., Plot No. 42, Sector-6, HE, SIDCUL, Pant Nagar, Rudrapur, Distt. Udham Sing Nagar, Uttarakhand – 263153, seeking an advance ruling on the question :
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