Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal)

On examination of samples produced by the Appellant during the course of hearing it is clear that as the principal characteristic of tarpaulin is water proofing. unless the HDPE woven fabric is laminated it cannot be used to make tarpaulin. The process of lamination cannot he ignored or treated in isolation. It is an integral and vital process in manufacturing tarpaulin from HDPE woven fabric.

Therefore, in view of Note 1(h) to Section XI of the GST Tariff Act mentioned above, th

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