Goodwear fashion Pvt Ltd ., In re
Date: January 30, 2019
Subject Matter
Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903
Summary
Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yarn (in chapter 52-55). Specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which lea…
1. This is an application under Sub-Section (1) of Section 97 of the CGST /SGST Act, 2017 (herein after to be referred as “Act”) and the rules made thereunder filed by M/s Goodswear Fashion Pvt. Ltd., Plot No. 42, Sector-6, HE, SIDCUL, Pant Nagar, Rudrapur, Distt. Udham Sing Nagar, Uttarakhand – 263153, seeking an advance ruling on the question : “Whether Interlining…