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Geomembrane merits classification at HSN 5911, tariff item 59111000
Case Law Details
- Case Name
- In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat)
The applicant, engaged in the manufacture and sale of textile products including Geomembranes, sought an advance ruling on the correct GST classification of its product. The primary issue was whether Geomembranes should be classified under Heading 5911, Sub-heading 59111000 as textile products for technical use, or under an alternative sub-heading.
The applicant explained that Geomembranes are manufactured using High Density Polyethylene (HDPE) granules and other materials. The process involves extrusion of HDPE into thin sheets, which are s...
