18% GST Payable On Table Cover, Television Cover, Washing Machine Cover: AAR

The Gujarat Authority of Advance ruling (AAR) has held that 18% GST is applicable on table cover, television cover, washing machine cover.

The bench of Amit Kumar Mishra and Kamal Shukla has observed that the non-woven coated fabrics-coated, laminated or impregnated with PVC will fall under chapter heading 39. The products table cover, television cover, washing machine cover. it would fall within the ambit of tariff item 392690 and would attract 18 % GST, while bags would be classified under tariff item 3923 and would attract 18 % GST.

Background

The applicant is undertaking a manufacturing process for nonwoven fabrics. The applicant is selling its product under two categories which is textile fabric coated laminated or IMP PVC falling under HSN code 59031090 & PVC sheet films falling under HSN code 39209922.

The applicant intends to produce nonwoven coated laminated or IMP PVC. The main usage of the new product is as table cover, TV cover, washing machine Cover, and for making bags.

Issue Raised

The applicant sought the advance ruling on various issues:

1. Whether ‘non woven coated fabrics -coated, laminated or impregnated with PVC falls under HSN 56031400?
2. If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50?
3. If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?

Whether ‘non woven coated fabrics-coated, laminated or impregnated with PVC falls under HSN 56031400?

The AAR held that the non woven coated fabrics -coated, laminated or impregnated with PVC will not fall under tariff item 5603 1400.

If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50?

The AAR ruled that the non woven coated fabrics-coated, laminated or impregnated with PVC will not fall under chapter heading 50.

If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?

The AAR held that the non woven coated fabrics -coated, laminated or impregnated with PVC will fall under chapter heading 39. The products table cover, television cover washing machine cor cr. it would fall within the ambit of tariff item 392690 and would attract 18% GST, while bags would be classified under tariff item 3923 and would attract 18% GST.

Read More: GST ITC Cannot Be Blocked Merely On Enforcement Authority’s Report Without Any Cogent Reasons To Believe: Karnataka High Court

Ruling Details

Applicant’s Name: Om Vinyls Private Limited

Date: 06/09/2024

Read Ruling

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Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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