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        Imported polyester filament in cut lengths intended for making...

        Paint brush filaments not yarn, 18% IGST rate applicable.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Imported polyester filament in cut lengths intended for making paint brushes cannot be classified as synthetic or artificial filament yarn under CTH 54041990 eligible for 12% IGST rate. The key distinction is that filaments tend to break when exposed to high heat or pressure, while yarns, being multi-ply constructions, are more resistant. The imported goods, being monofilaments in cut lengths meant for paint brushes, do not qualify as yarn and are rightly denied the 12% IGST rate benefit under Notification No. 35/2017. They are liable for 18% IGST rate as other goods under CTH 5402-5406. The appeal against denying the 12% IGST rate is dismissed.
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