HDPE woven tarpaulin is not classifiable as textile under GST Tariff Act

HDPE woven tarpaulin is not classifiable as textile under GST Tariff Act

WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING

The Relevant Text of Ruling as follow : 3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as "the GST Act") on the following questions: [caption id="attachment_86084" align="aligncenter" width="601"] HDPE woven tarpaulin is not classifiable as textile under GST Tariff Act[/caption] a) Whether HDPE woven tarpaulins are classified as "Textiles and Textile Articles" under section XI of the First Schedule of the Customs Tariff Act, 1975 (hereinafter referred to as the "Tariff Act"), and b) Whether HDPE woven tarpaulin is classified under either of HSN 6306/6301/5903 of the GST Tariff. To Download Copy of Order - Click Here For Regular Updates Join : https://t.me/Studycafe Tags : Judgement, Appellant Tribunal