PVC Raincoat GST: Classified as Plastic, Not Textile – AAAR West Benagal

In re Dollar Garments Private Limited (GST AAAR West Benagal) The West Bengal Authority for Appellate Advance Ruling (AAAR) recently ruled that PVC raincoats manufactured by Dollar Garments Private Limited are to be classified as plastic articles under HSN Code 3926, subject to an 18% Goods and Services Tax (GST). This decision came from an appeal by the manufacturer seeking classification as a textile item (HSN Code 6201), which would potentially attract a lower GST rate of 5% if priced under ₹1,000. The original West Bengal Authority for Advance Ruling (WBAAR) had previously determined tha...