Imitation zari thread classification clarified: metallised-film yarn attract reduced GST rate and no refund on polyester inputs Imitation zari thread or yarn made from metallised polyester film or plastic film falling under HS 5605 is to be treated as imitation zari under the Schedule I reduced-rate entry and attract 5% GST; no refund is permitted on polyester (metallised)/plastic film for inversion of tax rate, and the tax-rate notification has been amended to reflect this clarification.