GST tariff classification of HDPE woven tarpaulins turns on Chapter 39 exclusions and Section XI notes, not HSN 6306.

GST tariff classification of HDPE woven tarpaulins depends on the tariff description, interpretative rules, section notes and chapter notes. HDPE is covered under Chapter 39, and Section XI excludes woven fabrics or articles impregnated, coated, covered or laminated with plastics, as well as plastic strips above the prescribed width. On the material described, the product consisted of HDPE tapes woven into fabric and then laminated with LDPE or LLDPE film, and the conditions for entry into Chapter 63 were not met. The product is therefore not classifiable under HSN 6306.

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Issues: Whether HDPE woven tarpaulins are classifiable under HSN 6306 of the GST Tariff.

Analysis: Classification under the GST Tariff was held to depend on the tariff description read with the interpretative rules, section notes and chapter notes applied through the rate notification. HDPE falls in Chapter 39, and the relevant textile entry in Section XI excludes woven fabrics or articles impregnated, coated, covered or laminated with plastics, as well as plastic strips exceeding the prescribed width. The materials placed before the Authority showed that the product is made from HDPE tapes woven into fabric and then laminated with LDPE or LLDPE film, and the necessary conditions for inclusion in Chapter 63 were not established.

Conclusion: HDPE woven tarpaulins are not classifiable under HSN 6306 of the GST Tariff.

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