Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....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%.....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)