‘Polyester Viscose fusing Interlining Woven Fabric’ partially covered with plastic will not fall under HSN Code 5903

Categories: Advance Ruling
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Facts: Goodswear Fashion (P.) Ltd. (“The Applicant”) global suppliers of Finest Quality of Interlining, made with modern technology, trusted in India and Overseas for fashion and technical garment applications. The Applicant filed an application for correct classification of interlinking fabric. By drawal of samples, specimen of fabric was sent to Northern India Textile Research Association (NITRA) to understand the constituents of interlinking fabrics. In view of the test report, the appropriate classification of the goods was to be decided.

Issue involved: Whether Interlining Fabrics is classified under HSN code 5903 or should be classified as per the blend of yarn (in chapter 52-53)?

Held: The Hon’ble AAR, Uttarakhand vide its Ruling No.16/2018-19 dated January 30, 2019 gave a finding that report of NITRA reflects that the specimen fabric is ‘Polyester Viscose fusing Interlining Woven Fabric’, partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric falls under the chapter 50 to 55,58, or 60 as per chapter note 2(a)(4) of the relevant chapter 59 of the GST Tariff.

Citation: [2019] 103 taxmann.com 282 (AAR – UTTARAKHAND)