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Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner) classified under Sub-heading 39269099 of the First Schedule to the Customs Tariff Act, 1975.

Classification of goods— The issue to be decided in the instant case is that what is the classification of their product “Geo Membrane for Water Proof Lining Fabrics” manufactured and supplied by the applicant (also referred to as Pond Liner) which is used for Water Proof Lining of Ponds, Canals and other Water storage places, and the GST liability of the said product. we find that the classification of the product namely “Geo Membrane for Waterproof Lining fabrics(also referred to as Pond Liner) manufactured and supplied by the applicant was covered under Entry No.45 of Schedule-IV of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 (upto 14.11.2017) which read as “Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and plastic tarpaulins] and during this period, the said product was liable to GST at 28%. Held that— we conclude that the aforementioned product of the applicant would be covered under the Entry No.111 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017(as amended) with effect from 15.11.2017 liable to GST at 18%
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