TMI Blog2020 (6) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... cs in which impregnation, coating or covering cannot be seen with the naked eye usually fall in 50 to 55, 58 or 60. In the present case, it is found that the applicant in their submission has admitted that this coating pattern can be seen with the naked eye and the same fact is also confirm by the concerned officer of SGST-Uttarakhand in his report dated 30,01.2020, therefore the product in question merit classification under Chapter 5903 of GST Tariff Act, 2017. Thus, the Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903 of GST Tariff Act, 2017. - UK-AAR-11/2019-20 In Application No:06/2019-20 - - - Dated:- 12-3-2020 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsection (2) of Section 97 of the Act ibid advance ruling can be sought by an applicant in respect of: (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of this Act, (c) Determination of time and 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 ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icrodot fusible interlining; b. They are classifying the said product under HSN 5903 and applying GST @ 12% on supplies made from the state of Maharashtra; c. There is an. alternative and equally valid position available in the law in view of which the customers of the applicant are demanding that the applicant classify the said product under Chapter 52 (under Headings 5208 to 5212, based on cotton content and grammage of fabric) and apply GST @ 5%; d. The alternative legal position arises due to a 2018 order of CESTAT in the context of central excise duty where it was held that Tusible interlining cloth' would not classified under CETSH 5903; e. Further Authority of Advance Ruling of Uttarakhand has ruled that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant's advocate and found that 'the coating or covering on fabric is clearly visible with naked eye; b. In his opinion Note 2(a)(1) is satisfied and it is not required to take sample/testing. 6.2. In this context, the relevant chapter note of CHAPTER 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use) of the GST Tariff is reproduced as under - 2. Heading 5903 applies to : (a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than : (1) fabrics in which the impregnation, coating or covering cannot be seen wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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