PVC Raincoats Classified Under HSN 3926 as Plastic Articles, Attracting 18% GST Under Schedule III Entry 111
Case-Laws
GST
The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. The mutually exclusive nature of Chapters 39 and 62 precludes classification of PVC raincoats as textile garments. Consequently, the GST rate applicable to PVC rainco
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