Page 116 - GSTL_6th August 2020_Vol 39_Part 1

42 GST LAW TIMES [ Vol. 39
The Applicant has submitted the copy of application in Form GST ARA-01 and
also copy of Challan evidencing payment of application fees of Rs. 5,000/- each
under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST Rules, 2017.
2.1 The applicant has stated that they are a private limited company
and engaged in manufacturing and 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.
2.2 The manufacturing process involved in the above cited goods are as
follows :
(a) Knitted Fabric : Knitting is interloping of yarns through loop for-
mation in Jacquard knitting machine. The raw material used is Yarn
- Polyester, Cotton, Poly Propylene Yarn which are sourced from
various mills. They have Jacquard Knitting Machines in which the
knitting process is carried out. The knitted fabric emerged out of
this process will have some rough feel and in order to make it soft,
finishing activity is carried out in the Stenter machine. The knitted
fabric will be in tubular form, which will be slit opened and will be
taken to finishing process. Here, softening chemical i.e. (Ultratex ttk,
Ultra fresh DM 30, Flovan CON, Invatex AC) is applied on the pad-
der of the stenter machine, in between the nip the knitted fabric is
run through. Thereafter the fabric undergoes drying process in the
stenter machine, at 145 Deg Celsius. After completing finishing pro-
cess, online inspection is done and the fabrics will be dispatched to
the Customers.
(b) Woven Fabric : Weaving is interlacement of yarns in longitudinal
and latitude direction. Woven fabrics emerges after Warping and
Weaving. The raw material used is Yarn - Polyester, POY, chenille,
which are sourced from various mills. The yarn sourced from vari-
ous spinning mills, warped at first and then weaving is done in the
Jacquard machines. After weaving, to make the fabric softened
where the fabric is pierced through bunch of sharp needles
(NEEDLE PUNCHING) to get the effect. Finally, fabric will be in-
spected and dispatched to the Customers.
(c) Woven Fabric backing with Non-Woven Fabric : Weaving is inter-
lacement of yarns in longitudinal and latitude direction. Woven fab-
rics emerge after Warping and Weaving. The raw material used is
Yarn - Polyester, POY, chenille, which are sourced from various
mills. The yarns sourced from various spinning mills, warped at
first and then weaving is done in the Jacquard machines. The wo-
ven fabrics as such will not be good enough to withstand the wear
and tear required for end use applications by the customers. Hence
Poly Propylene non-woven fabric falling under CH 5603 will be
bonded with the woven fabric, at the back side. The bonding pro-
cess will be done with the use of heated licocene Glue (PP glue). Af-
ter this the Woven fabric will be subjected to inspection to ensure
the quality also strength testing and dispatched to the customer.

GST LAW TIMES  6th August 2020  116