PVC Raincoats Classified Under HSN 3926 20 As Plastic Articles For 18% GST Based On Material Composition
Case-Laws
GST
AAR ruled PVC raincoats must be classified under HSN 3926 20 (plastic articles) rather than HSN 6201 (textile garments), attracting 18% GST. While raincoats function as garments/apparel in common usage, the primary material composition of polyvinyl chloride (PVC) determines classification. PVC sheets cannot be considered woven fabric or textile materials. The ruling fol
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