https://www.taxtmi.com/caselaws?id=775533 The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not woven textile. Consequently, PVC raincoats attract GST at 18% under Schedule III, entry no. 111, rather than the 5% rate applicable to textile clothing items priced below Rs. 1000 under Schedule I, entry no. 223. The classification under Chapter 39 excludes them from Chapter 62, affirming that PVC raincoats are subject to the higher GST rate irrespective of their price. en-us Tue, 22 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775533 The AAAR held that PVC raincoats are correctly classified under HSN Code 3926 as plastic articles, not under HSN Code 6201 for textile apparel, since PVC is a synthetic polymer and not woven textile. Consequently, PVC raincoats attract GST at 18% under Schedule III, entry no. 111, rather than the 5% rate applicable to textile clothing items priced below Rs. 1000 under Schedule I, entry no. 223. The classification under Chapter 39 excludes them from Chapter 62, affirming that PVC raincoats are subject to the higher GST rate irrespective of their price. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775533