https://www.taxtmi.com/caselaws?id=800423 Geomembrane made from woven HDPE strips below 5 mm in width, laminated on both sides with plastic and used for pond lining, falls within Heading 5911 as a textile product for technical use. Section XI treatment of the strips, Chapter 59 coverage of coated or laminated technical textiles, HSN notes and the functional-use test support classification rather than treatment as an article of plastics. This classification brings the product within the applicable GST entries for Heading 5911: GST applies at 12% until 21 September 2025 and at 5% from 22 September 2025. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800423 Geomembrane made from woven HDPE strips below 5 mm in width, laminated on both sides with plastic and used for pond lining, falls within Heading 5911 as a textile product for technical use. Section XI treatment of the strips, Chapter 59 coverage of coated or laminated technical textiles, HSN notes and the functional-use test support classification rather than treatment as an article of plastics. This classification brings the product within the applicable GST entries for Heading 5911: GST applies at 12% until 21 September 2025 and at 5% from 22 September 2025. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800423