Waterproof Products Manufacturers & Traders Welfare Association ., In re
Date: August 21, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Shafeeq S, Jaydip Kumar Chakrabarti
Subject Matter
PVC Raincoats classifiable under HSN '3926 20' attracting 18% GST
Summary
M/s. Waterproof Products Manufacturers & Traders Welfare Association, an association of businesses manufacturing and trading waterproof products, sought an advance ruling on the GST classification and rate for "raincoat made of PVC sheetings." Th…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax (CGST) Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called „ the GST Act’), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section…