PVC raincoats falls under HSN Code 3926 & Attract 18% GST: AAAR West Benagal

In re Dollar Industries Limited (GST AAAR West Benagal) The West Bengal Authority for Appellate Advance Ruling (AAAR) upheld a previous ruling classifying PVC raincoats as plastic items under HSN Code 3926, attracting an 18% Goods and Services Tax (GST). This decision was in response to an appeal filed by M/s Dollar Industries Limited, a manufacturer of PVC raincoats. The company sought clarification on whether its raincoats should be classified as textile (HSN 6201) or plastic (HSN 3926) and the applicable GST rate, particularly if priced under ₹1,000, which would typically attract a 5% rat...