GST Classification of PVC Raincoats: West Bengal AAR Ruling

In re Dollar Garments Private Limited (GST AAR West Bengal) Authority for Advance Ruling (AAR) West Bengal delivered a ruling on the GST classification of PVC raincoats manufactured by Dollar Garments Private Limited. The company sought clarity on whether these raincoats should be categorized as plastic articles under HSN Code 3926 or as textile garments under HSN Code 6201. The classification would determine the applicable GST rate, especially for raincoats priced below ₹1,000, which could attract a lower tax rate. Dollar Garments contended that PVC raincoats should be classified under HSN...