Geomembranes Classified as Textile Articles Under GST Due to Compliance with Section Note XI(1)(g) and Chapter 59 Note 7(1)(a.

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....Classification of goods - Geomembranes - In view of 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); it is concluded that 'Geomembrane' is a textile article. - AAR....