https://www.taxtmi.com/highlights?id=87584 AAR held that Geo Membrane for Water Proof Lining-Type-II is classifiable under Tariff Item 59111000, a textile article laminated with plastic used for technical purposes. The product comprises HDPE woven fabrics manufactured with specific weaving patterns to create water-impermeable characteristics. Despite involving plastic components, the item does not fall under Chapter 39's residuary entries but is specifically classified under Chapter 59. Consequently, the product attracts 12% GST rate, recognizing its technical textile nature and specialized manufacturing process involving precise weaving and lamination techniques. en-us Sat, 19 Apr 2025 08:32:20 +0530 Sat, 19 Apr 2025 08:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87584 AAR held that Geo Membrane for Water Proof Lining-Type-II is classifiable under Tariff Item 59111000, a textile article laminated with plastic used for technical purposes. The product comprises HDPE woven fabrics manufactured with specific weaving patterns to create water-impermeable characteristics. Despite involving plastic components, the item does not fall under Chapter 39's residuary entries but is specifically classified under Chapter 59. Consequently, the product attracts 12% GST rate, recognizing its technical textile nature and specialized manufacturing process involving precise weaving and lamination techniques. Highlights GST Sat, 19 Apr 2025 08:32:20 +0530 https://www.taxtmi.com/highlights?id=87584