GST Classification of PVC Raincoats: Textile or Plastic?

In re Dollar Industries Limited (GST AAR West Bangal) GST Authority for Advance Rulings (AAR) in West Bengal examined the classification and tax implications of PVC raincoats manufactured by Dollar Industries Limited. The applicant sought clarity on whether PVC raincoats should be classified under HSN Code 3926 (plastic articles) or HSN Code 6201 (textile apparel) and the applicable tax rate, particularly for raincoats priced below ₹1,000. The ruling involved an in-depth analysis of the Customs Tariff Act, interpretative notes, and relevant judicial precedents. PVC raincoats are made primari...