Imitation zari metallic yarn under HSN 56050020 held taxable at 5% GST under N/N 1/2017, 9/2023, 9/2025
Case-Laws
GST
AAR held that the applicant's supply of imitation zari thread or yarn (metallic yarn/zari badla) manufactured from metallized polyester film/plastic film is classifiable under HSN 56050020. Applying N/N 1/2017-CT (Rate), as amended by N/N 9/2023-CT (Rate), read with relevant GST Council minutes and clarificatory circulars, AAR ruled that such goods fall under Serial No.
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