Aristocrat Industries Private Limited ., In re
Date: February 26, 2025
Subject Matter
PVC Raincoats classifiable as Plastic Articles (HSN 3926), Subject to 18% GST
Summary
M/s. Aristocrat Industries Private Limited, a manufacturer of raincoats primarily made from polyvinyl chloride (PVC), sought an advance ruling on the GST classification and rate for their product. The core question was whether PVC raincoats should be…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifi…