PVC Raincoats Classified as Plastic, 18% GST: AAAR West Bengal

In re Aristocrat Industries Private Limited (GST AAAR West Bengal) The West Bengal Appellate Authority for Advance Ruling (AAAR) has upheld the classification of PVC raincoats under HSN Code 3926 (plastics) and affirmed an 18% Goods and Services Tax (GST) rate. This decision, issued on May 5, 2025, addresses an appeal filed by Aristocrat Industries Private Limited against an earlier ruling by the West Bengal Authority for Advance Ruling (WBAAR). Aristocrat Industries had argued for classification under HSN Code 6201 (textiles), which would result in a 5% GST rate if the price was below ₹1,00...