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2019 (3) TMI 836

‘Polyester Viscose fusing Interlining Woven Fabric’ being a partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric will fall under Chapters 50 to 55, 58 or 60 as per chapter note 2(a)(4) of the relevant chapter 59 of the GST Tariff - the specimen fabric is a ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with 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 Vish .....

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nd value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (g) Whether any particular thing done 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 .....

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dia Textile Research Association (NITRA), Block M, NITRA, Sector 23, Sanjay Nagar, Ghaziabad, Uttar Pradesh-201002 to sort out the following queries regarding specimen fabric, as such - (i) Specify the details of specimen under testing. (ii) Is the fabric 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 i .....

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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 Woven Fabric being a partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric will fall under Chapters 50 to .....

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