Geomembranes and tarpaulins classified differently for GST: textile articles vs. HSN 3926. Affects taxation.

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....Classification of goods - Geomembranes - Woven Tarpaulin - technical uses of Geomembrane, Geomembrane passing the test of Section note XI(1)(g) to Section XI, Geomembrane satisfying the test of Chapter 59 Note 7(1)(a) and by applying the Doctrine of Harmonious Construction, cleared the bar raised in Section note XI(1)(h) to Section XI; thus ‘Geomembrane’ is a textile article. - Tarpaulin is classified at HSN 3926 - AAR....