TaxTMI 
TaxTMI 
2022 (12) TMI 255
X X X X Extracts X X X X
X X X X Extracts X X X X
....with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act. 2. The applicant stated in their application that he is a proprietary concern, registered under GST and is dealing in the products that are used in Garments Industries for making textile garment wash care labels; they procure and sell the label rolls that are not printed. Further some of their vendors classified the said product under HSN 5806, which attracts GST rate of 5% and some others under HSN 5807 that attracts GST rate of 12%. 3. In view of the above, the applicant has sought advance ruling in respect of the classification of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Applicant's Interpretation of Law: The applicant has not furnished any interpretation of law with regard to the question. The Assistant Commissioner (Legal Cell), Office of the Commissioner of Central Tax, Bengaluru North West Commissionerate, BMTC Bus Stand Complex, Shivajinagar, Bengaluru-560051, vide their letter dated 02.09.2022, furnished the comments with regard to the question on which the Advance Ruling has been sought for by the applicant, on the basis of the sample and write up of the product furnished by the applicant, which are as under: 6.1 Chapter 58 covers "Special Woven fabrics; tuffed textile fabrics, lace; tapestries, trimmings, embroidery." Further, as per the HSN classification heading 5806 covers "Narrow....
X X X X Extracts X X X X
X X X X Extracts X X X X
....18.08.2022 7. Mrs. Shobha L, Cost Accountant & Authorised Representative of the applicant appeared for personal hearing proceedings, reiterated the facts narrated in the write up referred above and submitted that some of their vendors classify the said products under HSN 5806 which attracts 5% GST and some others classify under HSN 5807 that attracts 12% GST; that the said products are appropriately classifiable under HSN 5807. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing, then will be cut in different sizes and shapes as normal scissor cut. 11.2 Polyester Satin Ribbons : Fabric is made from polyester yam, standard manufacturing size is 60 inches / 1524mm wide. Either optical or non-optical coating is made on the fabric for brightening and to remove impurities. Optical brighter coating will give shiny and bright finishing and non-optical dull finishing. It has plain selvedges on both the sides of the fabric. Hot blades are used to cut into different shapes and sizes which arrest the fabric from fraying. 12. The applicant also furnished the copies of invoices raised on them by their suppliers. It is observed on examination of the said invoices that one of the suppliers classified the products ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd we invite reference to the Chapter Note 5 of Chapter 58, which is as under:- 5. For the purposes of heading 5806, the expression "narrow woven fabrics" means: (a) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) tubular woven fabrics of a flattened width not exceeding 30 cm; and (c) bias binding with folded edges, of a width when unfolded not exceeding 30 cm. 15. In the instant case, the impugned products, as per the applicant, are woven fabrics having width less than 30 cm; Taffeta rolls made up of polyester yam with acrylic coating to protect from raveling or fraying and also t....