GST, AAR Gujarat Ruling Dated 24/11/2025 – PVC Raincoats classified under Plastics, GST rate at 18%

 Case of Pradeepkuar Gaurishankar Trivedi, AAR Gujarat Ruling Dated 24^th November 2025. AAR ruled that PVC raincoats attract 18% GST under Entry 111 of Schedule III of Notification No. 1/2017 (Rate), and not the 5% rate applicable to apparel. 

(Link: AAR Gujarat Ruling Dated 24/11/2025)