Page 129 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 55
As per Rule 1 of the General Rules of Interpretation, specific chapter heading is
to be preferred than generic. Therefore, the covers for Pillow, Latex Block and
Mattress are classified under CTH 6304. Covers for pillows made of knitted or
woven fabrics are classifiable under CTH 6304 92 39. Covers for latex blocks
made of knitted or woven fabrics are classifiable under CTH 6304 92 89. Cover
for mattress made of knitted or woven fabrics are classifiable under CTH 6304 19
90.
The Goods classifiable under CTH 63 will attract CGST @ 2.5% in case
selling price is less than Rs. 1000/piece as per Sl. No. 224 of Schedule I of Notifi-
cation 1/2017-C.T. (R), dated 28-6-2017 as amended and SGST @ 2.5% in case
selling price is less than Rs. 1000/ piece as per Sl. No. 224 of Schedule I of Notifi-
cation 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 Rs. 1000/piece then it will attract 6% CGST as
per S. No. 171 of Schedule II of Notification 1/2017-C.T. (R), 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.
7.5 Foot Runner & Pillow Sheet : The fabric involved in producing
Foot runner and Pillow Sheet are Woven Fabric (manufactured in-house) and
Paper silk Fabric (outsourced). The manufacturing process involves making the
customer logo embroidery on the Omega Fabric through Computerized Embroi-
dery machine at outsource, cut the fabrics to specification and stitched to get fin-
ished Pillow Sheets and Foot runners, which are quality checked, packed and
supplied. The applicant claims classification under CTH 6302. Runner is general-
ly used for upholstering and foot runner is nothing but fabric placed on the bed
at the leg portion which is similar to bed linen. Similarly, Pillow Sheets are also
nothing but made up equivalent to Bed linen used as sheets that is put on bed or
pillow. These are made up articles as defined in Section Note 7 of Section XI and
are classifiable in Chapter 63 - Other made up articles of textiles. Specifically,
CTH 6302 classifies Bed linen which is reproduced below for reference.

6302 BED LINEN, TABLE LINEN, TOILET LINEN AND
KITCHEN LINEN
6302 10 - Bed linen, knitted or crocheted :
6302 10 10 --- Of cotton
6302 10 90 --- Other
- Other bed linen, printed :
6302 21 --- Of Cotton
6302 21 10 --- Handloom
6302 21 90 --- Other
6302 22 00 -- Of man-made fibres
6302 29 00 -- Of other textile materials
- Other bed linen :
6302 31 00 -- Of cotton
6302 32 00 -- Of man-made fibres
6302 39 00 -- Of other textile materials

Applying the above, we conclude that the Foot runners, pillow sheet made of
knitted or woven fabrics are classifiable under CTH 6302 10 90. Articles of Chap-
ter 63 will attract CGST @ 2.5% in case selling price is less than Rs. 1000/piece as

GST LAW TIMES  6th August 2020  129