GST classification of imitation zari yarn clarified; metallised polyester film supplies attract reduced tax rate and no refunds. Imitation zari thread or yarn produced from metallised polyester film or plastic film, when converted to metallised yarn and combined with textile yarns, is covered by the tariff description for metallised yarn and is to be treated as imitation zari thread or yarn attracting the concessional GST rate. The GST Council also directed that no refunds be allowed on polyester (metallised)/plastic film due to inversion of tax rate, and implemented the change by amending the relevant notification.