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Geomembrane for Waterproof Lining Classifiable Under Chapter 59: AAR Maharashtra

Case Law Details

Case Name
In re Hari Om Flexipack Industries (GST AAR Maharashtra)
Date of Judgement/Order
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Advertisement In re Hari Om Flexipack Industries (GST AAR Maharashtra) Maharashtra Authority for Advance Ruling (AAR) has ruled that the product “Geomembrane for Water Proof Lining – Type-II as per IS: 153151:2015” manufactured by Hari Om Flexipack Industries is classifiable under Tariff Item 5911 1000 of the GST Tariff, which falls under Chapter 59 (Textile products and articles, for technical uses). Hari Om Flexipack Industries, a manufacturer of Geomembrane, sought clarification on whether its product should be classified under Chapter 39 (Plastics and articles thereof)...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,775

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