Geo Membrane Water-Proof Lining Classified as Technical Textile Under Tariff Item 59111000 with 12% GST Rate
Case-Laws
GST
AAR held that Geo Membrane for Water Proof Lining-Type-II is classifiable under Tariff Item 59111000, a textile article laminated with plastic used for technical purposes. The product comprises HDPE woven fabrics manufactured with specific weaving patterns to create water-impermeable characteristics. Despite involving plastic components, the item does not fall under
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