2026-VIL-134-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR Classification of PTFE braided gland packing - Tariff classification under HSN 59119090 (Textile products and articles for technical uses) versus HSN 39209949 (Other articles of plastics) - Applicable GST rate - Applicant engaged in manufacture of PTFE braided gland packing by interlocked or cross-plaited braiding of pure PTFE fibre yarn on braiding machines into flexible packing of square or round cross-section supplied in coils for use as stuffing-box packing in industrial pumps and valves - Whether PTFE braided gland packing should be classified as textile product under HSN 59119090 or as plastic article under HSN 39209949 and what is the applicable GST rate - HELD – The PTFE braided gland packing is entirely made from Polytetrafluroethylene (PTFE), a plastic material classifiable under heading 39046100 of Chapter 39 which covers plastics and articles thereof - Note 1(g) of Section XI specifically excludes monofilament of plastics whose cross-sectional dimension exceeds 1mm from Section XI (Textile and Textile Articles) and directs such goods to Chapter 39, and since the applicant's product has cross-sectional dimensions of 3mm to 25mm, far exceeding 1mm, the goods are excluded from Section XI at the threshold and heading 5911 is out of bounds regardless of how closely the product matches the notes for that heading in Chapter 59 - Under the Textiles Committee Act, 1963, textile is defined as any fabric or cloth or yarn or garment made wholly or in part of cotton, wool, silk, artificial silk or other fibre, and nowhere in the said definition of fibre or textile, plastic has been mentioned as a commodity to be included in the definition of textile - The Hon'ble High Court of Madhya Pradesh in M/s. Raj Packwell Ltd. v. UOI has authoritatively held that HDPE woven sacks made from plastic strips are articles of plastic and not textile articles, despite being woven like fabric. The said principle applies to PTFE braided gland packing which, although obtained by interlocking or cross-plaiting braiding of pure PTFE fibre yarn, is made entirely of plastic material and therefore constitutes an article of plastic irrespective of the braiding process employed - Classification of goods under GST must be determined in accordance with relevant tariff entries, chapter notes, section notes and explanatory notes based on the actual nature and composition of goods, and classification adopted by other manufacturers cannot be relied upon to justify classification of similar products - The product is appropriately classified under sub-heading 39209949 of the First Schedule to the Customs Tariff Act, 1975 as it is an article of plastic and not textile - The product falls under Entry No. 121 of Schedule-II of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025 and is liable to 18% GST – Ordered accordingly
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