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2018 (12) TMI 710 - AAAR - GSTClassification of goods - HIDPE Woven Tarpaulin - whether classified under HSN 6306 of GST tariff? - Held that:- In view of the Note 1(h) to Section XI of the GST Tariff Act, the tarpaulins of IIDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63. Ruling of the West Bengal Authority for Advance Ruling pronounced, 2018 (8) TMI 874 - AUTHORITY FOR ADVANCE RULINGS WEST BENGAL [2018 (8) TMI 874 - AUTHORITY FOR ADVANCE RULINGS WEST BENGAL], is upheld in its entirety. Appeal disposed off.
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