GST Classification of PVC Raincoats: AAR West Bengal Ruling

In re Aristocrat Industries Private Limited (GST AAR West Bangal) Authority for Advance Ruling (AAR) in West Bengal addressed the classification of PVC raincoats manufactured by Aristocrat Industries Pvt. Ltd. under the Goods and Services Tax (GST) regime. The applicant sought clarification on whether these raincoats, primarily composed of polyvinyl chloride (PVC), should be categorized under HSN Code 3926 (plastic articles) or HSN Code 6201 (textile articles). Additionally, the applicant inquired about the applicable GST rate, particularly if items priced below ₹1,000 would attract a 5% GST...