Geomembranes are Textile Goods Under Chapter 59: AAAR Gujarat

Deputy Commissioner, Central GST Vs. M/s. Shree Ambica Geotex Pvt. Ltd (GST AAAR Gujarat) The present appeal was filed by the Department before the Appellate Authority for Advance Ruling (AAAR), Gujarat, challenging an advance ruling that classified geomembranes under HSN 5911 as textile products used for technical purposes. The respondent is engaged in manufacturing geomembranes and related textile-based products. The manufacturing process involves converting High Density Polyethylene (HDPE) granules into thin sheets, which are then slit into tapes or strips of less than 5 mm width. These str...