HDPE woven tarpaulin not classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantatron Pvt. Ltd. (GST AAR West Bengal) The HDPE fabric coated/covered with LDPE or LLDPE melt, used for manufacturing the tarpaulin, is not textile material classifiable under Heading 5903. Tarpaulin made from such fabrics of the variety the Applicant supplies, therefore, is not tarpaulin made from textile material, and not to be classified under Heading 6306. The fabric being no textile material, the question of classifying the tarpaulin made from it as a made-up textile article under Heading 6301 does not arise. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WE...