https://www.taxtmi.com/caselaws?id=766853 PVC raincoats made from PVC sheets by cutting and fusion bonding are classifiable as plastic articles under HSN 3926, not as textile articles under HSN 6201. Chapter 62 applies to made-up articles of textile fabric, but a PVC sheet is neither woven fabric nor regarded in common parlance as textile material. As the product remains primarily an article of PVC and does not satisfy the conditions for textile classification, the specific GST entry for plastic raincoats under heading 3926 applies, attracting the rate prescribed for entry 111 of Schedule III to Notification No. 01/2017-Central Tax (Rate). en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 16:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766853 PVC raincoats made from PVC sheets by cutting and fusion bonding are classifiable as plastic articles under HSN 3926, not as textile articles under HSN 6201. Chapter 62 applies to made-up articles of textile fabric, but a PVC sheet is neither woven fabric nor regarded in common parlance as textile material. As the product remains primarily an article of PVC and does not satisfy the conditions for textile classification, the specific GST entry for plastic raincoats under heading 3926 applies, attracting the rate prescribed for entry 111 of Schedule III to Notification No. 01/2017-Central Tax (Rate). Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766853