https://www.taxtmi.com/highlights?id=94894 AAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not "textile" garments under Chapter 62, as they are not made from woven fabric. Relying on Chapter Note 1 to Chapter 62 and the SC interpretation of "textile", the authority concluded that the goods are articles of plastics classifiable under HSN 3926, falling under Entry No. 127 of Notification No. 9/2025-CT(R). Consequently, the applicable GST rate on the said PVC/plastic raincoats is 18%. en-us Tue, 09 Dec 2025 13:05:48 +0530 Tue, 09 Dec 2025 13:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94894 AAR held that PVC/plastic raincoats manufactured from PVC sheets, whose parts are heat-welded or chemically bonded, are not "textile" garments under Chapter 62, as they are not made from woven fabric. Relying on Chapter Note 1 to Chapter 62 and the SC interpretation of "textile", the authority concluded that the goods are articles of plastics classifiable under HSN 3926, falling under Entry No. 127 of Notification No. 9/2025-CT(R). Consequently, the applicable GST rate on the said PVC/plastic raincoats is 18%. Highlights GST Tue, 09 Dec 2025 13:05:48 +0530 https://www.taxtmi.com/highlights?id=94894