GST classification: imitation zari from metallised film qualifies as imitation zari yarn, attracting the Council-recommended reduced tax rate. Imitation zari thread or yarn produced from metallised polyester or plastic film falls within the HS description for yarn combined with or covered by metal and is classified as imitation zari thread or yarn under Sl. No. 218AA of Schedule I, attracting the Council-recommended reduced GST rate. The Council also specified that no refund shall be permitted on metallised polyester/plastic film due to rate inversion, and the relevant notification has been amended accordingly; implementation issues may be notified to the Commissioner.