Page 133 - GSTL_23rd July 2020_Vol 38_Part 4

2020 ] IN RE : SADGURU SEVA PARIDHAN PVT. LTD. 499
tion to any function entrusted to a Municipality under Article 243W of the Con-
stitution of India.
15. In view of the foregoing, we rule as under -
RULING
16. The applicant is eligible to claim exemption benefit under Sr. No. 3
of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 for pure services
(supply of manpower, security service) provided to Central Government, State
Government, Local Authorities, Governmental Authorities, Government Entities
as detailed above for the reasons discussed hereinabove subject to the condition
that the services provided to these entities mentioned above are services provided
by way of any activity in relation to any function entrusted to a Panchayat under Ar-
ticle 243G of the Constitution of India or in relation to any function entrusted to a
Municipality under Article 243W of the Constitution of India.

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2020 (38) G.S.T.L. 499 (App. A.A.R. - GST - W.B.)
BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, WEST BENGAL
S/Shri A.P. Suri and Devi Prasad Karanam, Members
IN RE : SADGURU SEVA PARIDHAN PVT. LTD.
Appeal Case No. 15/WBAAAR/APPEAL/2019, dated 19-3-2020
1
Fabric - Fusible interlining cloth - Fabric coated with plastic by dot
printing process not classifiable under Headings 5208, 5209 and 5212 of Cus-
toms Tariff Act, 1975, no process of weaving or interlacing being involved in
its manufacture - Pattern of dots that form on the surface of the product is due
to the very process of dot printing and visible on the entire surface of the cloth
- Exclusion clause (4) of Chapter Note 2(a) of Chapter 59 ibid which is essential
for being excluded from Chapter 59 not applicable to fusible interlining cloth
manufactured by the appellant - Classification under Heading 5903 ibid ap-
propriate in view of Explanatory Notes to the HSN Code and C.B.E. & C. Cir-
cular No. 433/66/98-CX-6, dated 27-11-1998. [paras 8, 9, 10, 11]
Precedent - Decision of Goodswear Fashion Pvt. Ltd. [2019 (23)
G.S.T.L. 154 (A.A.R. - GST)] not taken into account the relevant circulars of
C.B.E. & C. relating to classification of fusible interlining cloth and hence can-
not be said to reflect the true legal position on this issue. [para 12]
Appeal dismissed
CASES CITED
Collector v. Bombay Dyeing & Mfg. Co. Ltd. — 1999 (107) E.L.T. 488 (Tribunal) — Referred ...... [Para 4]
Goodswear Fashion Pvt. Ltd. — 2019 (23) G.S.T.L. 154 (A.A.R. - GST) — Dissented ........ [Paras 4, 6, 12]
Madura Coats Ltd. v. C.B.E. & C. — 2004 (163) E.L.T. 164 (Mad.) — Referred ....................... [Paras 3, 4, 6]
W.A. No. 507 of 2005, decided on 5-1-2009 by Madras High Court — Referred............................... [Para 3]

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1 On appeal from 2020 (32) G.S.T.L. 155 (A.A.R. - GST. - W.B.).
GST LAW TIMES  23rd July 2020  133