Classification of Goods — The Applicant sought Advance Ruling "Whether “HIDPE Woven Tarpaulin” be classified under HSN 6306 of GST tariff?" The Authority Ruled out that “Tarpaulins made of HDPE woven fabrics” will not be classified under HSN 6306 of the GST Tariff. The Appellant filed an Appeal against the above Advance Ruling requesting to set aside/modify the impugned Advance Ruling passed by the Authority for Advance Ruling. The Appellate Authority disposed of the appeal upholding the Advance Ruling pronounced by the authority vide its Order No.12/WBAAR/2018-19 dated 20.07.2018.East Hooghly Polyplast Pvt. Ltd. [2018] 7 TAXLOK.COM 002 (AAAR-WB)