https://www.taxtmi.com/caselaws?id=429782 The AAR Gujarat classified geomembranes under HSN 59111000 as textile products coated with plastic for technical purposes. The ruling determined that geomembranes are manufactured by weaving HDPE strips/tapes below 5mm width into fabric, then coating/laminating with LDPE through extrusion lamination to create waterproof material. The authority concluded geomembranes qualify as textile articles under Section XI Note 1(g) and Chapter 59 Note 7(1)(a), citing precedent from SC decision in [anonymized case]. The classification was upheld based on the manufacturing process involving textile base material subsequently coated with plastic for technical applications. en-us Tue, 18 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429782 The AAR Gujarat classified geomembranes under HSN 59111000 as textile products coated with plastic for technical purposes. The ruling determined that geomembranes are manufactured by weaving HDPE strips/tapes below 5mm width into fabric, then coating/laminating with LDPE through extrusion lamination to create waterproof material. The authority concluded geomembranes qualify as textile articles under Section XI Note 1(g) and Chapter 59 Note 7(1)(a), citing precedent from SC decision in [anonymized case]. The classification was upheld based on the manufacturing process involving textile base material subsequently coated with plastic for technical applications. Case-Laws GST Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429782