Case LawGUJ/GAAR/R/99/2020
Gujarat Plast Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- October 14, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges are classifiable under HSN '5407 10 19' attracting 5% GST
Classification
Summary
Q) Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? A) No. The product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges…