https://www.taxtmi.com/caselaws?id=783088 PVC/plastic raincoats made from PVC sheets and joined by heat-welding or chemical bonding are classifiable as articles of plastics under HSN 3926 in Chapter 39, not as apparel under Chapter 62, because Chapter 62 applies only to made-up articles of textile fabric. The ruling treats raincoats of sealed plastic sheets as falling within the explanatory scope of heading 3926, with the result that the relevant Chapter 39 GST entry applies. On that classification, the GST rate leviable on PVC/plastic raincoats is 18%, rather than the concessional rate associated with Chapter 62 apparel. en-us Mon, 24 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783088 PVC/plastic raincoats made from PVC sheets and joined by heat-welding or chemical bonding are classifiable as articles of plastics under HSN 3926 in Chapter 39, not as apparel under Chapter 62, because Chapter 62 applies only to made-up articles of textile fabric. The ruling treats raincoats of sealed plastic sheets as falling within the explanatory scope of heading 3926, with the result that the relevant Chapter 39 GST entry applies. On that classification, the GST rate leviable on PVC/plastic raincoats is 18%, rather than the concessional rate associated with Chapter 62 apparel. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783088