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    <description>The product &quot;Geo Membrane for Waterproof Lining Fabrics&quot; was classified under Heading 3926 of Chapter 39 as an article of plastic, specifically under Sub-heading 39269099. The applicable GST rate for the product was determined to be 28% (14% SGST + 14% CGST) up to 14.11.2017 and 18% (9% SGST + 9% CGST) from 15.11.2017 onwards. This ruling was in line with a similar case where a comparable product was classified under the same sub-heading.</description>
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