https://www.taxtmi.com/caselaws?id=766855 AAR West Bengal ruled that PVC raincoats must be classified under HSN Code 3926 (plastic articles) rather than HSN Code 6201 (textile items) for GST purposes. The authority determined that PVC sheets cannot be considered woven fabric or textile materials despite raincoats being commonly regarded as apparel. Applying the principle that special law prevails over general law, PVC raincoats fall under HSN 3926 20 as articles of apparel primarily composed of polyvinyl chloride, attracting 18% GST rate regardless of price. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766855 AAR West Bengal ruled that PVC raincoats must be classified under HSN Code 3926 (plastic articles) rather than HSN Code 6201 (textile items) for GST purposes. The authority determined that PVC sheets cannot be considered woven fabric or textile materials despite raincoats being commonly regarded as apparel. Applying the principle that special law prevails over general law, PVC raincoats fall under HSN 3926 20 as articles of apparel primarily composed of polyvinyl chloride, attracting 18% GST rate regardless of price. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766855