PVC and Plastic Raincoats Taxable at 18% GST: AAR
The applicant, Pradeepkumar Gaurishankar Trivedi, manufactures, purchases, exports, imports, and resells all types of plastics, rainwear, and rubberised rainwear, along with rainwear accessories. The applicant provides many products, including Coats, Raincoats, Wind Cheaters, Trench Coats, Rain Jackets, seasonal coats, etc. The manufacturing process of PVC raincoats includes five steps: Procuring raw materials, Panel cutting process, Printing, Welding and Packing and Warehousing.
The applicant sought an advance ruling before the Gujarat Authority for Advance Ruling (AAR), asking the following questions:
“1. Applicant’s Products viz. PVC/Plastic raincoats classified and falls under which entry of notification No. 1/2017-CT(Rate) dated 28.06.2017 and what is the correct HSN code for the said goods?
2. What is the rate at which GST is leviable on PVC/Plastic Raincoats supplied by the Applicant?”
As per the Gujarat Authority for Advance Ruling (AAR), the PVR, Raincoats are categorised under HSN 3926 and fall under Entry No. 127 of Notification No. 9/2025- CT (R) dated 17.09.2025. The PVC/ Plastic Raincoats supplied by the applicant attract 18% GST.
Case Citation: M/s. Pradeepkumar Gaurishankar Trivedi (Gujarat AAR); ADVANCE RULING NO. GUJ/GAAR/R/2025/51; 24/11/2025
