Page 133 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 59
(4) 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 mat-
tress made of knitted or woven fabrics are classifiable under CTH
6304 19 90. The Goods attract CGST @ 2.5% in case selling price is
less than Rs. 1000/piece as per Sl. No. 224 of Schedule I of Notifica-
tion 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 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
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 Notifi-
cation No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated
29-6-2017.
(5) Foot runners, pillow sheet made of knitted or woven fabrics are
classifiable under CTH 6302 10 90. They will attract CGST @ 2.5% in
case selling price is less than Rs. 1000/piece as per Sl. No. 224 of
Schedule I of Notification 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 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 Rs. 1000/piece then it will at-
tract 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 Ms. No. II(2)/CTR/532
(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017.
(6) Chenille yarn made of Polyester is classifiable under CTH 5606 00
20. The applicable rate of CGST is 6% as per Sl. No. 138 of Schedule
II of Notification 1/2017-C.T. (R), dated 28-6-2017 as amended and
SGST-6% as per S. No. 138 of Schedule II of Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017.
(7) Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn;
Polyester Texturized Yarn are synthetic yarns classifiable under
CTH 5402 when not put up for retail sale and under CTH 5406
when put up for retail sale. The applicable rate of tax is CGST @ 9%
vide S. No. 159 of Schedule III of Notification 1/2017-C.T. (R), dated
28-6-2017 and SGST @ 9% vide S. No. 159 of Schedule III of Notifica-
tion 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 of Notification No. 1/20l7-C.T.
(R), dated 28-6-2017 as amended by Notfn. No. 34/2017-C.T. (R),
dated 13th October, 2017 and SGST @ 6% as per Sl. No. 132B of
Schedule-II of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.
(Ms) No. 62, dated 29-6-2017 as amended.

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GST LAW TIMES  6th August 2020  133