GST on Braided textile yarns used for making ‘Kalava Raksha Sutra’

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)

Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with Rubber or Plastics’. The Lower authority therefore has ruled as under:

‘ Braided textile yarns supplied by the Applicant made of P

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