https://www.taxtmi.com/caselaws?id=766854 PVC raincoats made from non-woven PVC sheets assembled by fusion are classifiable under HSN 3926 as plastic articles, not under HSN 6201 as textile articles, because material composition and tariff description govern classification rather than apparel use alone. The ruling held that Chapter 62 applies to made-up articles of textile fabric, which these raincoats were not. Having classified the goods under Heading 3926, the applicable GST rate followed the corresponding entry in Schedule III of Notification No. 01/2017-Central Tax (Rate), resulting in the rate prescribed for plastic raincoats under that heading. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 16:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766854 PVC raincoats made from non-woven PVC sheets assembled by fusion are classifiable under HSN 3926 as plastic articles, not under HSN 6201 as textile articles, because material composition and tariff description govern classification rather than apparel use alone. The ruling held that Chapter 62 applies to made-up articles of textile fabric, which these raincoats were not. Having classified the goods under Heading 3926, the applicable GST rate followed the corresponding entry in Schedule III of Notification No. 01/2017-Central Tax (Rate), resulting in the rate prescribed for plastic raincoats under that heading. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766854