https://www.taxtmi.com/caselaws?id=402836 GST classification of Zip Roll, Finished Zipper and Slider turned on the tariff description in HSN 9607 read with the HSN Explanatory Notes. Finished Zipper, supplied as a complete article with sliders attached, was treated as Slide Fasteners under HSN 9607.11. Zip Roll, supplied in continuous length without sliders or runners, and Slider were treated as Parts of Slide Fasteners under HSN 9607.20. The ruling also noted that the applicable GST rate varied across periods, with a single rate applying before 27.07.2018, different rates applying up to 30.09.2019, and a single rate again applying from 01.10.2019 for both categories. en-us Fri, 03 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402836 GST classification of Zip Roll, Finished Zipper and Slider turned on the tariff description in HSN 9607 read with the HSN Explanatory Notes. Finished Zipper, supplied as a complete article with sliders attached, was treated as Slide Fasteners under HSN 9607.11. Zip Roll, supplied in continuous length without sliders or runners, and Slider were treated as Parts of Slide Fasteners under HSN 9607.20. The ruling also noted that the applicable GST rate varied across periods, with a single rate applying before 27.07.2018, different rates applying up to 30.09.2019, and a single rate again applying from 01.10.2019 for both categories. Case-Laws GST Fri, 03 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402836