Case LawRuling No. 26/WBAAR/2024-25
Dollar Industries Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- February 26, 2025
- Type:
- Advance Ruling
- Members:
- Joyjit Banik, Tanisha Dutta
Subject
PVC raincoat would fall under HSN 3926 attracting 18% GST
Classification
Summary
The applicant, engaged in manufacturing PVC raincoats, sought clarification on whether these raincoats should be classified as plastic articles under HSN 3926 or textile articles under HSN 6201. The case involved intricate legal and technical definit…
Judgement
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…