Page 115 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 41
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. [para 7.4]
Foot Runner & Pillow Sheet - Fabric involved in producing Foot run-
ner 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 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 be 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 of Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017. [para 7.5]
Chenille Yarn - Special yarn made from core and pile yarn in a similar
fashion as explained in HSN and the composition of yarn at hand is man-made
filament (Polyester) - Classifiable under Tariff Item 5606 00 20 of Customs Tar-
iff Act, 1975 - Applicable rate of CGST is @ 6% as per Sl. No. 138 of Schedule-
II to Notification No. 1/2017-C.T. (Rate) as amended and SGST @ 6% as per S.
No. 138 of Schedule-II to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.
(Ms) No. 62, dated 29-6-2017. [para 7.6]
Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Poly-
ester Texturized Yarn - Synthetic yarns classifiable under Heading 5402 of
Customs Tariff Act, 1975 when not put up for retail sale and under Heading
5406 ibid when put up for retail sale - Applicable rate of tax is CGST @ 9%
vide S. No. 159 of Schedule-III to Notification No. 1/2017-C.T. (Rate) and SGST
fit 9% vide S. No. 159 of Schedule-III to Notification No. II(2)/CTR/532
(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 up to 12th October, 2017 and
thereafter leviable to CGST @ 6% as per Sl. No. 132B of Schedule-II to Notifi-
cation No. 1/2017-C.T. (Rate) as amended by Notification No. 34/2017-C.T.
(Rate) and SGST @ 6% as per Sl. No. 132B of Schedule-II to Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 as amended.
[para 7.7]
Ruling partly in favour of assessee
[Order]. - M/s. Global Textile Alliance India Pvt. Ltd., 149, Chennappa
Chetty Pudur Post, Padhuvampalli Village, Coimbatore-641659, (hereinafter re-
ferred to the ‘Applicant’), is engaged in manufacture and supply of fabrics of
different types. The applicant is registered under the GST Act with GSTIN
33AAECG4315R1ZE. They have sought Advance Ruling on the following ques-
tion :
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 Yarn; Poly Propylene
Texturized Yarn; Polyester Texturized Yarn.

GST LAW TIMES  6th August 2020  115