GST rate on imitation zari clarified: metallised plastic-film yarn attracts reduced tax while no refunds allowed for film inversion Imitation zari thread or yarn made from metallised polyester film or plastic film falls within HS 5605 and is covered by the Schedule I entry attracting the reduced GST rate; no refund is permitted for polyester or plastic film on account of inversion of tax rates, and corresponding amendments to the State Tax (Rate) notification are being made. The Circular is clarificatory and implementation issues should be reported to the Commissioner.