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2019 (3) TMI 836

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..... th plastic which leads to plastic coated pattern that is visible on one side of the fabric and the same will fall under chapter 50 to 55, 58 or 60 of the GST Tariff - it does not fall under HSN Code 5903 - Ruling No. 16/2018-19 In Application No. 09/2018-19 - - - Dated:- 30-1-2019 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant:- Shri Vishal Kapoor, M.D. and Shri Hemant Singhal, CA Concerned Officer: Mrs. Preeti Manral, DC - SGST Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days f .....

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..... by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. In the present case, applicant has sought advance ruling in respect of leviability of GST, if any, on the (a) Classification of Interlining Fabrics under HSN Code 5903 or as per the blend of Yarn (in chapter 52-55). Therefore, with the instant application seeking classification of goods, in terms of Section 97(2)(a) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportunity of personal hearing was granted to the applicant on 30.10.2018. Shri Vishal Kapoor, Managing Director of the applicant and Shri Hemant Singhal, Chartered Accoun .....

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..... bric partially coated or partially covered with plastics? (iii) Does such coating or covering lead to design / patterns on the subject fabric? 6.2. In this regard, a test-report has been received from the NITRA in this office on 17.01.2019 which is given as under - S.No. Test Parameters Test Method Test Results 1. Type of Fabric Visual Polyester Viscose (Blend% - 68.25 : 31.75) fusing interlining Woven Fabric 2. Is the fabric partially coated or partially covered with plastics ? Visual Fabric is pa .....

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..... or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); (5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (6) textile products of heading 5811; On going through the above chapter note and as per test-report from NITRA, we observe that the specimen fabric i.e. Polyester Viscose fusing Interlining Wo .....

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