Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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 raincoats is 18% under Schedule III, entry no. 111, rather than 5% under entry no. 223, which applies solely to textile clothing items valued at Rs. 1000 or less. The appellant's supply of PVC raincoats falls within the plastic articles category, attracting the higher GST rate irrespective of the price threshold applicable to textile garments.
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 raincoats is 18% under Schedule III, entry no. 111, rather than 5% under entry no. 223, which applies solely to textile clothing items valued at Rs. 1000 or less. The appellant's supply of PVC raincoats falls within the plastic articles category, attracting the higher GST rate irrespective of the price threshold applicable to textile garments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
