https://www.taxtmi.com/caselaws?id=783091 Imitation zari thread or yarn made from metallised polyester film or plastic film is classifiable in heading 5605 under the trade parlance test, read with the tariff notes and GST clarification. The ruling treats such goods as metallised yarn or imitation zari thread, and after the 2023 amendment they fall in the 5% GST entry instead of the higher-rate entry. The same 5% treatment continues under the later notification effective from 22.09.2025. 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=783091 Imitation zari thread or yarn made from metallised polyester film or plastic film is classifiable in heading 5605 under the trade parlance test, read with the tariff notes and GST clarification. The ruling treats such goods as metallised yarn or imitation zari thread, and after the 2023 amendment they fall in the 5% GST entry instead of the higher-rate entry. The same 5% treatment continues under the later notification effective from 22.09.2025. Case-Laws GST Sat, 29 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783091