Case of Dollar Industries Limited, AAAR WB Ruling Dated 22nd July 2025. AAAR ruled that the supply of PVC raincoat as manufactured by the appellant would be covered under HSN Code 3926 and attract tax @ 18% vide entry no. 111 of Schedule – III of CGST Rate Notification No. 1/2017 (Rate), dated 28th June 2017. The WB AAR Ruling thus stands confirmed.