AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric

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 ...