12% GST applicable on Geomembrane for Waterproof Lining Fabrics, not 18% : Gujarat HC [Read Order]

The Geomembrane, a textile product, should indeed be classified under HSN Code 59111000 and be subject to the 12% GST rate.
Gujarat High Court - Gujarat HC - GST - Geomembrane - Waterproof Lining Fabrics - GST department - 12% GST - TAXSCAN

The Gujarat High Court has ruled that the Geomembrane used for waterproof lining fabrics is subject to a 12% GST rate, rather than the previously applied 18%. The court has instructed the GST department to refund the excess 6% paid by the petitioner. The case involved a partnership firm that has been manufacturing Geomembranes, a…

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