Job work on metallic film rolls not classified as textiles; GST rate fixed at 12% under serial No. 26(id)
Case-Laws
GST
The AAR held that job work involving cutting of metallic film rolls used for zari/metallic yarn does not qualify as textile or textile products under chapters 50 to 63 of the CTA '75, as the applicant failed to prove the classification. Consequently, the benefit of concessional GST at 5% under serial No. 26(i)(b) was denied. The job work falls under serial No. 26(id),
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