Geo Membrane fabrics classifiable under HSN Code 59111000 liable to GST @12%: Gujarat HC

Messrs Ananta Synthetic Innovations & Anr. Vs State Of Gujarat & Ors. (Gujarat High Court) Gujarat High Court held that Geo Membrane for water proof lining fabrics is classifiable under HSN Code 59111000 liable to GST @12% and not under HSN Code 39269090. Thus excess GST paid is allowable as refund. Facts- The petitioner a partnership firm which has come into effect from 13.10.2019, is manufacturer of Geo Membrane which is a textile fabrics. The petitioner – firm is also registered under the provisions of the Central Goods and Services Tax Act, 2017. According to the petitioner, ...