{"id":74556,"date":"2025-12-09T13:05:48","date_gmt":"2025-12-09T07:35:48","guid":{"rendered":""},"modified":"2025-12-09T13:05:48","modified_gmt":"2025-12-09T07:35:48","slug":"pvc-raincoats-treated-as-plastic-articles-under-hsn-3926-taxed-at-18-gst-per-notification-9-2025-ct-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74556","title":{"rendered":"PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9\/2025-CT(R)"},"content":{"rendered":"<p>PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9\/2025-CT(R)<br \/>Case-Laws<br \/>GST<br \/>AAR held that PVC\/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not &#8220;textile&#8221; garments under Chapter 62, as they are not made from woven fabric. Relying on Chapter Note 1 to Chapter 62 and the SC interpretation of &#8220;textile&#8221;, the authority concluded that the goods are articles of plastics classifiable under HSN 3926<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94894\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9\/2025-CT(R)Case-LawsGSTAAR held that PVC\/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not &#8220;textile&#8221; garme<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74556","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74556"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74556\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}