GST rate on imitation zari thread clarified: metallised polyester/plastic-film yarn included under reduced treatment; no inversion refunds. Imitation zari thread or yarn made from metallised polyester film or plastic film that meets the HS description of yarn combined with or covered by metal is covered by the imitation zari entry in Schedule I and attracts the reduced GST rate; amendments to the State notification implement this, and no refund is permitted for polyester (metallised)/plastic film on account of tax inversion.