https://www.taxtmi.com/caselaws?id=783092 The AAR held that metallic zari thread or yarn manufactured from metallized polyester/plastic film, known in trade as imitation zari, is classifiable under HSN 56050020. For the period post 26.07.2023, such goods fall under Serial No. 218AA of N/N. 9/2023-CT (Rate) and attract GST at 5%. The AAR further noted that N/N. 1/2017-CT (Rate) stands superseded by N/N. 9/2025-CT (Rate) with effect from 22.09.2025, under which metallised yarn, including imitation zari thread or yarn, is covered by Serial No. 353 of Schedule I, also taxable at 5%. Accordingly, the applicant's supplies are liable to GST at 5% both under the earlier and the superseding notification. en-us Sat, 29 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783092 The AAR held that metallic zari thread or yarn manufactured from metallized polyester/plastic film, known in trade as imitation zari, is classifiable under HSN 56050020. For the period post 26.07.2023, such goods fall under Serial No. 218AA of N/N. 9/2023-CT (Rate) and attract GST at 5%. The AAR further noted that N/N. 1/2017-CT (Rate) stands superseded by N/N. 9/2025-CT (Rate) with effect from 22.09.2025, under which metallised yarn, including imitation zari thread or yarn, is covered by Serial No. 353 of Schedule I, also taxable at 5%. Accordingly, the applicant's supplies are liable to GST at 5% both under the earlier and the superseding notification. Case-Laws GST Sat, 29 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783092