AAR, Geomembrane for Waterproof Lining Under Textile Chapter 59, Attracts 12% GST: Case of Lamifab and papers Private Limited, AAR Maharashtra Ruling Dated 26th March 2025. AAR ruled that Geo Membrane for Water Proof Lining is classifiable under Tariff item 59111000. GEO Membrane laminated HDPE woven polymer lining attract (4) 12% GST. (AAR MH Ruling Dated 26/03/2025)