Page 114 - GSTL_6th August 2020_Vol 39_Part 1

40 GST LAW TIMES [ Vol. 39
2020 (39) G.S.T.L. 40 (A.A.R. - GST - T.N.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD.
Order No. 17/ARA/2020, dated 20-4-2020 in Application Sl. No. 01/2019
Knitted fabrics - All knitted fabrics regardless of raw materials of cot-
ton, polyester, etc. classifiable under Chapter 60 of Customs Tariff Act, 1975
when not covered under the exclusions mentioned thereunder - Further classi-
fication not possible when further details such as dimensions, weight, etc. not
provided - Applicable rate of knitted fabrics is a single rate irrespective of
their constituent materials, i.e., Cotton (100%) or 100% of Polyes-
ter/Viscose/Rayon/Nylon or blended of any nature which is 2.5% CGST
provided vide Sl. No. 221 of Schedule-I to Notification No. 1/2017-C.T. (Rate)
as amended and 2.5% SGST provided vide S. No. 221 of Schedule-I to Notifica-
tion No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017. [para
7.1]
Woven fabrics - Fabric is woven and made of synthetic filament yarn
(man-made filaments) - Classifiable under Heading 5407 of Customs Tariff
Act, 1975 - Further classification not possible, technical details not being pro-
vided - Applicable rate is 2.5% CGST provided vide Sl. No. 217 of Schedule-I
to Notification No. 1/2017-C.T. (Rate) as amended and 2.5% SGST provided
vide S. No. 217 of Schedule-I to Notification No. II(2)/CTR/532(d-4)/2017 vide
G.O. (Ms) No. 62, dated 29-6-2017. [para 7.2]
Woven fabrics bonded with non-woven fabric - Woven fabric made of
synthetic filament yarn is the predominant material and non-woven fabric is
bonded to strengthen the product, woven fabric - Applying the Section Note
2A of Section XI of Customs Tariff Act, 1975, woven fabric being predominant,
product is classifiable as ‘Woven Fabric’ under Heading 5407 ibid - Applicable
rate is 2.5% CGST provided vide Sl. No. 217 of Schedule-I to Notification No.
1/2017-C.T. (Rate) as amended and 2.5% SGST provided vide S. No. 217 of
Schedule-I to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62,
dated 29-6-2017. [para 7.3]
Covers of Pillow, Latex Block, Mattresses - Product not being plain
fabrics but covers for pillow, latex block and mattress, which are made as per
specifications of the customers, classification under Heading 6006 of Customs
Tariff Act, 1975 ruled out - Classifiable as ‘Other made up textile articles’ un-
der Heading 6304 ibid - Covers for pillows made of knitted or woven fabrics
classifiable under Tariff Item 6304 92 39 ibid - Covers for latex blocks made of
knitted or woven fabrics classifiable under Tariff Item 6304 92 89 ibid - Cover
for mattress made of knitted or woven fabrics classifiable under Tariff Item
6304 19 90 ibid - 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 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

GST LAW TIMES  6th August 2020  114