Case Law Details
Case Name : In re Waterproof Products Manufacturers & Traders Welfare Association (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Waterproof Products Manufacturers & Traders Welfare Association (GST AAR West Bengal)
The West Bengal Authority for Advance Ruling (WBAAR) delivered a ruling on the classification and GST rate applicable to raincoats made of Polyvinyl Chloride (PVC) sheets, filed by the Waterproof Products Manufacturers & Traders Welfare Association. The applicant sought clarity on the correct Harmonized System of Nomenclature (HSN) and GST rate for PVC raincoats intended for distribution among its members and other business entities, often supplied at minimal profit.
The applicant described PVC...
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