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Circulars GST - States
GST on Imitation Zari Thread
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GST rate classification on imitation zari yarn clarified to cover metallised film-based yarns while excluding refunds on specified film inputs.
Imitation zari thread or yarn manufactured from metallised polyester film or metallised plastic film, whether used alone or blended with other fibres, is classified within the reduced GST rate category for imitation zari; however, polyester (metallised) film and plastic film inputs are not eligible for refund on account of rate inversion.

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