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Classification of ‘Knitted Fabrics’ , ‘Woven fabric’ and ‘Woven Fabric backing with Non-woven Fabric

Classification of GoodsThe applicant has sought Advance Ruling on the following question:

What is the correct classification and rate of GST applicable on supply of the following Goods?

Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non-woven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yam; Poly Propylene Texturized Yarn; Polyester Texturized Yarn.

held that—
‘Knitted Fabrics’ manufactured and Supplied by the applicant is classifiable under CTH 60 and rate of tax is 5%
‘Woven fabric’ manufactured and supplied by the applicant is classified under CTH 5407 and rate of tax is 5%
‘Woven Fabric backing with Non-woven Fabric falls under CTH 5407 and applicable rate of tax is 5%
Covers for pillows made of knitted or woven fabrics are classifiable under CTH 63049239. Covers for latex blocks made of knitted or woven fabrics are classifiable under CTH 63049289. Cover for mattress made of knitted or woven fabrics are classifiable under CTH 63041990. The Goods attract 5% rate in case selling price is less than Rs. 1000/piece.
Foot runners, pillow sheet made of knitted or woven fabrics are classifiable under CTH 63021090. They will attract 5% rate in case selling price is less than Rs. 1000/piece.
Chenille yarn made of Polyester is classifiable under CTH 56060020. The applicable rate of tax is 12%
Poly Propylene Extrusion Yarn: Poly Propylene Texturized Yarn; Polyester Texturized Yarn are synthetic yarns classifiable under CTH 5402 when not put up for retail sale and under CTH 5406 when put up for retail sale and rate of tax is 18%—Global Textile Alliance India Pvt. Ltd., Textile Alliance India Pvt. Ltd., In Re… [2020] 23 TAXLOK.COM 022 (AAR-Tamil Nadu)