AAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not "textile" 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 "textile", the authority concluded that the goods are articles of plastics classifiable under HSN 3926, falling under Entry No. 127 of Notification No. 9/2025-CT(R). Consequently, the applicable GST rate on the said PVC/plastic raincoats is 18%.
AAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not "textile" 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 "textile", the authority concluded that the goods are articles of plastics classifiable under HSN 3926, falling under Entry No. 127 of Notification No. 9/2025-CT(R). Consequently, the applicable GST rate on the said PVC/plastic raincoats is 18%.
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