2026-VIL-179-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification of geomembrane pond liner as textile product coated or laminated with plastic used for technical purposes under Heading 5911 - Applicant manufactures geomembrane pond liner for waterproof lining by weaving HDPE tapes or strips of width below 5 mm into woven fabrics, which are then coated and laminated with plastics on both sides by sandwich lamination and used in aquaculture ponds with Biofloc technology - Whether the geomembrane is classifiable under Heading 5911, sub-heading 59111000 or sub-heading 59119090 - HELD - Classification is determined from the ingredients used, the manufacturing process and the technical uses of the goods. Section Note 1(g) to Section XI excludes only strips of plastic with width exceeding 5 mm, and the strips below 5 mm are covered under Section XI. The HDPE tapes or strips less than 5 mm fall under sub-heading 54049020 and the woven fabrics obtained from them fall under sub-heading 540720 - Since the phrase "technical uses" is a criterion for Heading 5911, weightage is to be given to the functional use or end use concept. Geomembrane has purely technical use as it is used in aquaculture ponds with Biofloc technology, for which geomembrane-lined ponds are a must. Chapter Note 8(a) to Chapter 59 covers textile fabrics coated, covered or laminated with other material and used for technical purposes. The phrase "other material" is vast enough to include plastics, and the HSN notes to Heading 5911 specifically mention plastic as other material. The geomembrane is therefore a textile article - Geomembrane is classifiable under sub-heading 59111000 – Ordered accordingly - Rate of GST on geomembrane classified under Heading 5911 - Application was filed during the period when Notification No.01/2017-Central Tax (Rate) was in force, which was later superseded by Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 effective from 22.09.2025 - Whether the geomembrane is covered under Entry No.168 of Schedule-II of Notification No.01/2017-Central Tax (Rate) and what is the applicable rate of GST - HELD - Entry No.168 of Schedule-II of Notification No.01/2017-Central Tax (Rate) covers Tariff Heading 5911, and the geomembrane is liable to GST at 12% for the period up to 21.09.2025. Under Notification No.09/2025-Central Tax (Rate), Entry No.386 of Schedule-I covers Tariff Heading 5911, and the geomembrane is liable to GST at 5% with effect from 22.09.2025. The entries refer to Note 7 to Chapter 59, which was renumbered as Note 8 by the Finance Act, 2021, and the benefit of classification under sub-heading 59111000 accrues on account of Note 8 - The geomembrane is covered under Entry No.168 of Schedule-II and is liable to GST at 12% up to 21.09.2025, and is covered under Entry No.386 of Schedule-I and is liable to GST at 5% with effect from 22.09.2025.
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