GST rate on imitation zari thread clarified: metallised polyester/plastic film yarn falls under reduced GST; no inversion refunds. Metallised polyester film or plastic film converted into yarn or combined with textile yarns falls within the HS description of yarn combined with or covered by metal and is to be treated as imitation zari thread or yarn under Schedule I, thereby attracting the concessional GST rate recommended by the Council; additionally, no refund shall be permitted on metallised polyester/plastic film on account of inversion, and the position has been given effect through amendment of the Central Tax (Rate) notification.