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2020 ] INDEX - 6th August, 2020 ix
rate is @ 2.5% CGST in case selling price is less than ` 1000/piece as per
Sl. No. 224 of Schedule-I to Notification No. 1/2017-C.T. (Rate) as
amended and @ 2.5% SGST in case selling price is less than ` 1000/piece
as per Sl. No. 224 of Schedule-I to Notification No. II(2)/CTR/532(d-
4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 and in case of selling
price more than ` 1000/piece then it will attract 6% CGST as per S. No.
171 of Schedule-II to Notification No. 1/2017-C.T. (Rate), dated 28-6-2017
as amended and SGST @ 6% as per S. No. 171 of Schedule-II to
Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated
29-6-2017 — In Re : Global Textile Alliance India Pvt. Ltd. (A.A.R. - GST - T.N.) ........ 40
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/sub-heading/Tariff Item
— Chapter XVIII - Note 2 - See under TANKS AND PARTS ............ 83
— Section XI - Note 2A - See under WOVEN FABRICS ............... 40
— 5402 - See under POLY PROPYLENE EXTRUSION YARN ............ 40
— 5406 - See under POLY PROPYLENE EXTRUSION YARN ............ 40
— 5407 - See under WOVEN FABRICS ......................... 40
— 5606 00 20 - See under CHENILLE YARN ...................... 40
— 60 - See under KNITTED FABRICS ......................... 40
— 6006 - See under COVERS OF PILLOW ....................... 40
— 6302 10 90 - See under FOOT RUNNER & PILLOW SHEET ............ 40
— 6304 19 90 - See under COVERS OF PILLOW .................... 40
— 6304 92 39 - See under COVERS OF PILLOW .................... 40
— 6304 92 89 - See under COVERS OF PILLOW .................... 40
— 8710 00 00 - See under TANKS AND PARTS .................... 83
Electric lamps and light fitting (LED bulb), classification and rate of GST -
See under LED BULB WITH FITTINGS ...................... 60
Expat employees having a relation of employer and employee with Project
office in India, salary not taxable under GST - See under GST .......... 99
Export of services - Application for advance ruling not maintainable - See
under ADVANCE RULING ............................. 32
Fabrics - Classification and rate of GST on Knitted Fabrics - See under
KNITTED FABRICS ................................. 40
— Classification and rate of GST on woven fabrics made of synthetic
filament yarn (man-made filament) - See under WOVEN FABRICS ....... 40
— Non-woven fabric bonded with woven fabrics, classification and rate of
GST - See under WOVEN FABRICS ........................ 40
Foot Runner & Pillow Sheet - Fabric involved in producing Foot runner and
Pillow Sheet are Woven Fabric (manufactured in-house) and Paper Silk
Fabric (outsourced) - Classifiable under Tariff Item 6302 10 90 of Customs
Tariff Act, 1975 - Applicable rate is @ 2.5% CGST in case selling price is
less than ` 1000/piece as per Sl. No. 224 of Schedule-I to Notification No.
1/2017-C.T. (Rate) as amended and @ 2.5% SGST in case selling price is
GST LAW TIMES  6th August 2020  11