PVC Raincoats Classified Under Plastics: GST Rate Confirmed at 18%: AAR Gujarat
CA Sandeep Kanoi
04 Dec 2025
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Goods and Services Tax |
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Judiciary
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Goods and Services Tax |
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Judiciary
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Case Law Details
Case Name : In re Pradeepkumar Gaurishankar Trivedi (GST AAR Gujarat)
Related Assessment Year :
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Courts :
AAR Gujarat Advance Rulings
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In re Pradeepkumar Gaurishankar Trivedi (GST AAR Gujarat)
M/s. Pradeepkumar Gaurishankar Trivedi, operating under the trade name New Aashi Rainwear, is registered under GST and manufactures, imports, exports, and sells rainwear, including PVC/plastic raincoats, nylon raincoats, rubberized rainwear, and other plastic clothing items. Their product range includes coats, trench coats, windcheaters, and rain jackets for men, women, and children. The applicant follows a detailed manufacturing process for PVC raincoats involving procurement of raw materials (PVC sheets, plastic buttons, z
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