5605 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%

540 [ Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance ] Clarification Clarification on metal coated plastic film converted to metallised yarn and twisted with nylon, cotton, polyester or any other yarn to make imitation zari thread. [ See Circular No. 205/17/2023-GST dated 31.10.2023 ] Clarification on GST rate on Imitation Zari thread or yarn known by any name in trade parlance. [ See para 7 of Circular No. 200/12/2023-GST dated 01.08.2023 ] Clarification regarding the classification and applicable GST rate on Kasab thread (a metallised yarn) as yarn. [ See para 9 of Circular No. 52/26/2018-GST dated 09.08.2018 ] ************* Notes: As amended vide Notification No. 9/2023- Integrated Tax (Rate) dated 26-7-2023 w.e.f. 27-7-2023, before it was read as, Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; 110 [***] Clarification Clarification regarding the classification and applicable GST rate on Kasab thread (a metallised yarn) as yarn. [ See para 9 of Circular No. 52/26/2018-GST dated 09.08.2018 ] ************* Note: As amended vide notification no. 35/2017 - Integrated Tax (Rate) dated 13-10-2017 , before it was read as, Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread