AAR: Narrow Woven Polyester Fabrics of less than 30 cm width without selvedges, taxable at 5%

Gujarat AAR holds that Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 cm but not provided with selvedges (flat or tubular) on both edges manufactured by the applicant is classifiable ‘Other Fabrics’ under Chapter Sub-heading No. 5407.10.19 of the Customs Tariff Act, 1975, attracting 5% GST or   5% IGST; Notes that the applicant is engaged in manufacturing of narrow woven fabrics by process of weaving from polyester yarn and with width no...