Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17....
AAR held that the applicant's supply of imitation zari thread or yarn (metallic yarn/zari badla) manufactured from metallized polyester film/plastic film is classifiable under HSN 56050020. Applying N/N 1/2017-CT (Rate), as amended by N/N 9/2023-CT (Rate), read with relevant GST Council minutes and clarificatory circulars, AAR ruled that such goods fall under Serial No. 218AA and attract GST at 5%. Further, post-supersession of N/N 1/2017 by N/N 9/2025-CT (Rate) with effect from 22.09.2025, the same goods fall under Serial No. 353 of Schedule I, continuing to be liable to GST at 5%.
AAR held that the applicant's supply of imitation zari thread or yarn (metallic yarn/zari badla) manufactured from metallized polyester film/plastic film is classifiable under HSN 56050020. Applying N/N 1/2017-CT (Rate), as amended by N/N 9/2023-CT (Rate), read with relevant GST Council minutes and clarificatory circulars, AAR ruled that such goods fall under Serial No. 218AA and attract GST at 5%. Further, post-supersession of N/N 1/2017 by N/N 9/2025-CT (Rate) with effect from 22.09.2025, the same goods fall under Serial No. 353 of Schedule I, continuing to be liable to GST at 5%.
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