TaxTMI 
TaxTMI 
2019 (3) TMI 836
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....od of 30 days from the date of service of this order. 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after to be referred as "Act") and the rules made thereunder filed by M/s. Goodswear Fashion Pvt. Ltd., Plot No. 42, Sector-6, IIE, SIDCUL, Pant Nagar, Rudrapur, Distt. Udham Sing Nagar, Uttarakhand - 263153, seeking an advance ruling on the question : "Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yam (in chapter 52-55)." 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of sect....
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....said date and made additional submissions. They agreed upon that sample may be drawn by the jurisdictional officer in the presence of the applicant or their representative and the same may get tested from the Government Approved Lab for testing of conditions mentioned in chapter note 2(a)(4) of Chapter 59 of the GST Tariff. Mrs. Preeti Manral, Deputy Commissioner, SGST-Dehradun appointed as concerned officer by the competent authority of State GST was also present during the hearing proceedings. 5. In the present application, applicant has requested for advance ruling on: "Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yam (in chapter 52-55)." 6. Before going into the details of....
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....fusing Interlining Woven Fabric', partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric. 6.3. In this context, the relevant chapter note of CHAPTER 59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use) of the GST Tariff is reproduced as under - "2. Heading 5903 applies to : (a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than : (1) fabrics in which the impregnation, coating or covering cannot be seen with the nacked eye (usually Chapters 50 to 55, 58 or 60); for the purpos....