GST AAR WB Ruling Dated 22/08/2025 – PVC Raincoats classified under HSN 392620, GST at 18% Rate

Case of Waterproof Products Manufacturers & Traders Welfare Association, AAR West Bengal Ruling Dated 22^nd August 2025. AAR ruled that the HSN code for raincoat made of PVC sheet is 392620. The GST tax rate on supply of PVC raincoat will be covered by Entry no. 111 of Schedule III and tax rate will be 9% CGST + 9% SGST. 

(Link: AAR West Bengal Ruling Dated 22/08/2025)