Nonwoven PVC-Coated Fabrics falls Under Chapter 39, Attract 18% GST: AAR Gujarat

In re Om Vinyls Private Limited (GST AAR Gujarat) In the case of M/s. Om Vinyls Private Limited, the Gujarat Authority for Advance Ruling (AAR) addressed the GST classification of nonwoven coated fabrics impregnated with PVC. The applicant sought clarification on whether their product falls under HSN 56031400 or other tariff headings. The AAR ruled that the nonwoven coated fabrics, despite containing nonwoven components, do not meet the criteria for classification under HSN 56031400. This classification was deemed inappropriate because the product does not derive its essential character from n...