https://www.taxtmi.com/caselaws?id=376815 The Authority for Advance Rulings, Uttarakhand determined that the 'Polyester Viscose fusing Interlining Woven Fabric' in question, partially covered with plastic and bearing designs, falls under chapters 50 to 55, 58, or 60 of the GST Tariff as per the chapter note 2(a)(4) of Chapter 59, rather than under HSN Code 5903. This classification was based on a test report and relevant chapter notes, applying specifically to the specimen fabric and identical goods. en-us Wed, 30 Jan 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376815 The Authority for Advance Rulings, Uttarakhand determined that the 'Polyester Viscose fusing Interlining Woven Fabric' in question, partially covered with plastic and bearing designs, falls under chapters 50 to 55, 58, or 60 of the GST Tariff as per the chapter note 2(a)(4) of Chapter 59, rather than under HSN Code 5903. This classification was based on a test report and relevant chapter notes, applying specifically to the specimen fabric and identical goods. Case-Laws GST Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376815