https://www.taxtmi.com/caselaws?id=415350 Classification of narrow woven fabrics under GST depends on the Customs Tariff Act, 1975, including Chapter Note 5 to Chapter 58. A woven product of polypropylene yarn with a width not exceeding 30 cm and selvedges on both edges met the statutory definition of narrow woven fabrics because the selvedges were formed during the weaving process. The earlier view that the product lacked selvedges was not accepted. The product was therefore classified under Tariff Heading 58063990 and not under Tariff Heading 54071019, with the applicable GST rate following that tariff classification. en-us Tue, 02 Nov 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415350 Classification of narrow woven fabrics under GST depends on the Customs Tariff Act, 1975, including Chapter Note 5 to Chapter 58. A woven product of polypropylene yarn with a width not exceeding 30 cm and selvedges on both edges met the statutory definition of narrow woven fabrics because the selvedges were formed during the weaving process. The earlier view that the product lacked selvedges was not accepted. The product was therefore classified under Tariff Heading 58063990 and not under Tariff Heading 54071019, with the applicable GST rate following that tariff classification. Case-Laws GST Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415350