2018 (8) TMI 874

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....inafter referred to, collectively, as "the GST Act"). The Applicant further submits that the question raised in the Application is neither decided by nor is pending before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant manufactures Tarpaulins made of HDPE Woven Fabrics as well as Plastic tarpaulins. The Applicant also submits that tarpaulins made from HDPE woven fabric are different from plastic tarpaulins. The former is derived by weaving method using power looms after textile processing and the latter is derived from plain plastic sheets by cutting into shapes and stitching....

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....ed as textiles by the Ministry of Textiles and the Bureau of Indian Standards are in sync with the Tariff Classification under the Goods and Services Tax. 5. Explanatory Notes of Notification No 1/2017-CT (Rate) dated 28.06.2017 (1125 - FT dated 28/06/2017 of State Tax) (hereinafter referred to as the "Rate Notification" of GST states the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 6. Note 1(g) to Section XI of the Tariff Act states that the Section of Textile and Textile Articles covering Chapters 50 to 63 does not in....

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.... whether or not the tapes are impregnated, coated, covered or laminated with plastics or articles thereof, of chapter 39, stated. 8. Specifications of IS 7903:2017 under which BIS has issued a license to the Applicant have been, therefore, referred to. The laid down specifications for 'Tarpaulins made from HDPE woven fabrics'. State that the manufacturing should involve lamination of both sides of the fabric with low density polyethylene (hereinafter LDPE) or LLDPE film of extrusion coating grade. The tarpaulins are obtained by heat sealing the laminated fabric, cut to pieces of desired dimension, and subjecting it to other suitable processes for jointing and fixing of eyelets. The flow chart, as submitted by the Applicant shows manufactur....