https://www.taxtmi.com/caselaws?id=777429 PVC raincoats made from PVC sheets were classified as articles of plastics under heading 3926, not as raincoats of man-made fibres or other textile materials under Chapter 62. The Authority found that the manufacture of PVC sheets does not produce textile fibres or filaments, so the goods do not fall within Section XI. It applied the HSN Explanatory Notes, which treat apparel and clothing accessories made by sewing or sealing plastic sheets, including raincoats, as covered by heading 3926. The supply was therefore held liable to GST under the applicable rate for HSN 392620. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777429 PVC raincoats made from PVC sheets were classified as articles of plastics under heading 3926, not as raincoats of man-made fibres or other textile materials under Chapter 62. The Authority found that the manufacture of PVC sheets does not produce textile fibres or filaments, so the goods do not fall within Section XI. It applied the HSN Explanatory Notes, which treat apparel and clothing accessories made by sewing or sealing plastic sheets, including raincoats, as covered by heading 3926. The supply was therefore held liable to GST under the applicable rate for HSN 392620. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777429