Page 120 - GSTL_6th August 2020_Vol 39_Part 1

46 GST LAW TIMES [ Vol. 39
pillow runner. They use PPP chips as raw material for PPP yarn. For all other
fabrics, they use yarn locally sourced. They also stated that they will submit for
each product the purchase orders, copies of sale invoice, test reports, export in-
voices and export shipping bills and requested to be heard again.
3.2 The applicant was personally heard again on 21-5-2019. They sub-
mitted the test reports, sale/export invoice, purchase order. They stated that for
made ups covers for pillows, latex block, mattresses, foot runner, pillow sheet the
material is knitted fabric or woven (with and without non-woven bonded with
glue behind) or woven with needle punch process. They also manufacture yarn
of different composition Poly Propylene extrusion yarn, poly propylene textur-
ized yarn 2 ply and polyester texturized yarn 4 ply. They also stated that they
will submit purchase invoice for raw materials for each, photographs of made
ups, production process for different kinds of yarns. They mainly purchase dyed
yarn for fabric manufacture. They undertook submit details of how much decitex
each variety of yarn. The applicant submitted Original test reports for Knitted
Fabrics, Woven Fabrics, Non-Woven Fabrics, Chenille Yarn, Poly Propylene Ex-
trusion Yarn, Poly Propylene Texturized Yarn, Polyester Texturized Yarn; sam-
ple export documents; sample sale invoice along with purchase order.
3.3 Further, on 11-6-2019 they submitted the following documents :
(i) Raw Materials details along with sample raw material pur-
chase invoices for all the products
(ii) The Test Report of Regional Laboratory Textiles Committee
in respect of the products for which classification is sought
(iii) Photographs of made ups (latex block covers, pillow cover,
mattress cover, foot runner & pillow sheet)
(iv) Production process photographs of Poly Propylene Extrusion
Yarn, Poly Propylene Texturized Yarn, Polyester Texturized
Yarn
(v) Note on Decitex
They had also furnished the classification and rate of tax as per their understand-
ing as below :
Knitted Fabrics - CTH 6006; Woven Fabrics - CTH 5407; Woven Fabrics
bonded with Non-woven Fabric - CTH 5407; Covers for Pillow, Latex
Block, Mattresses - CTH 6304; Foot Runner, Pillow Sheet - 6302; Chenille
Yarn - 5606; PP Extrusion yarn-5402; PP Texturized Yarn - 5402; Polyes-
ter Texturized Yarn - 5402
4. The jurisdictional authority-Commissioner of Central GST & Central
Excise, Coimbatore has furnished the comments on the questions reused by the
applicant which is reproduced below verbatim :
The views/comments of the Commissionerate, item wise, are furnished
hereunder :
(a) Knitted Fabrics/(b) Woven Fabrics/(c) Woven Fabrics bonded
with Non-Woven Fabrics :
• All woven fabrics irrespective of their constituent materials
i.e., Cotton (100%) or 100% of Polyester/Viscose/Rayon/
Nylon, attracts 5% rate with ITC facility under GST and re-
spectively classifiable under Chapters 52, 54 & 55;
GST LAW TIMES  6th August 2020  120