Geomembrane merits classification at HSN 5911, tariff item 59111000

In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat)

Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

Geomembrane merits classification at HSN 5911, tariff item 59111000.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT

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