https://www.taxtmi.com/caselaws?id=775534 PVC raincoats are classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. Consequently, PVC raincoats attract GST at 18% under Schedule III, entry no. 111, rather than 5% applicable to textile raincoats priced below Rs. 1000 under Schedule I, entry no. 223. The mutually exclusive classification of Chapters 39 and 62 confirms that plastic raincoats cannot be treated as textile raincoats for GST purposes. en-us Tue, 22 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 12:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775534 PVC raincoats are classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not a woven textile. Consequently, PVC raincoats attract GST at 18% under Schedule III, entry no. 111, rather than 5% applicable to textile raincoats priced below Rs. 1000 under Schedule I, entry no. 223. The mutually exclusive classification of Chapters 39 and 62 confirms that plastic raincoats cannot be treated as textile raincoats for GST purposes. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775534