https://www.taxtmi.com/caselaws?id=769134 AAR Maharashtra ruled that Geomembrane for Water Proof Lining-Type-II manufactured by the applicant is classifiable under Chapter 59, not Chapter 39. The product involves HDPE tapes/strips under 5mm width woven into fabrics then laminated with plastic for waterproofing purposes. Following SC precedent that woven materials constitute textiles regardless of end use, and applying Section Note 1(h) exclusions, the product qualifies as textile article laminated with plastic for technical purposes under Tariff Item 59111000, attracting 12% GST rather than classification under residuary Chapter 39 entries. en-us Wed, 26 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769134 AAR Maharashtra ruled that Geomembrane for Water Proof Lining-Type-II manufactured by the applicant is classifiable under Chapter 59, not Chapter 39. The product involves HDPE tapes/strips under 5mm width woven into fabrics then laminated with plastic for waterproofing purposes. Following SC precedent that woven materials constitute textiles regardless of end use, and applying Section Note 1(h) exclusions, the product qualifies as textile article laminated with plastic for technical purposes under Tariff Item 59111000, attracting 12% GST rather than classification under residuary Chapter 39 entries. Case-Laws GST Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769134