Metallised yarn, including real zari thread (gold) and silver thread combined with textile thread, and imitation zari thread or yarn known by any name in trade parlance (heading 5605).
Conditions (2)
- Real zari, silver thread and imitation zari are all in the same entry at 5%.
- For imitation zari made from metallised plastic or polyester film, refund of input tax credit piled up from inverted duty is restricted (a 52nd GST Council decision, PIB FAQ 43).