https://www.taxtmi.com/caselaws?id=780708 Coir felt sheets made from coir fibre with low melt polyester fibre as a binder were classified by their essential character, commercial identity and manufactured nature. The composite sheet was not treated as a simple coir yarn article under HSN 5609 00 10, nor as a finished bedding or furnishing article under the excluded higher-rate entries. Instead, it was held to fall under HSN 9404 90 00 as a coir-based felt/sheet, making GST payable at 12%. The ruling also noted that decisions concerning coir yarn were inapplicable because the product in dispute was a manufactured felt sheet, not yarn. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780708 Coir felt sheets made from coir fibre with low melt polyester fibre as a binder were classified by their essential character, commercial identity and manufactured nature. The composite sheet was not treated as a simple coir yarn article under HSN 5609 00 10, nor as a finished bedding or furnishing article under the excluded higher-rate entries. Instead, it was held to fall under HSN 9404 90 00 as a coir-based felt/sheet, making GST payable at 12%. The ruling also noted that decisions concerning coir yarn were inapplicable because the product in dispute was a manufactured felt sheet, not yarn. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780708