Ruby Mills Ltd ., In re
Date: March 12, 2020
Subject Matter
Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903
Summary
Q) Whether Fusible Interlining Fabrics of Cotton (in short FIFO) is classified under HSN Code 5903 or under chapter 52 ( heading depending upon the weightage of cotton in the fabrics)? A) On perusal of the Note 2 to Chapter heading 5903 , we fi…
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 The Ruby Mills Ltd., Ruby House, J K Sawant Marg, Dadar (West), Mumbai- 400028 registered in Uttarakhand bearing GSTIN 051900000208ARU seeking an advance ruling on the question : “Whether Fusible Interlin…