https://www.taxtmi.com/caselaws?id=775532 AAAR held that PVC raincoats are articles of plastic and correctly classifiable under HSN 3926 rather than textile HSN 6201, since PVC is a synthetic polymer and the goods are made by sealing plastic sheets. Chapters 39 and 62 are mutually exclusive, so PVC raincoats cannot be treated as woven textile apparel. Consequently, supply of such PVC raincoats attracts GST at 18% under the entry for plastics, and the concessional 5% rate for textile garments (even if priced under Rs.1,000) does not apply. en-us Tue, 22 Jul 2025 00:00:00 +0530 Fri, 24 Oct 2025 12:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775532 AAAR held that PVC raincoats are articles of plastic and correctly classifiable under HSN 3926 rather than textile HSN 6201, since PVC is a synthetic polymer and the goods are made by sealing plastic sheets. Chapters 39 and 62 are mutually exclusive, so PVC raincoats cannot be treated as woven textile apparel. Consequently, supply of such PVC raincoats attracts GST at 18% under the entry for plastics, and the concessional 5% rate for textile garments (even if priced under Rs.1,000) does not apply. Case-Laws GST Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775532