Is an HDPE Geomembrane simply a plastic product because it starts with HDPE granules? Or should its manufacturing process, weaving, lamination and specialised technical use place it under a textile classification? That distinction can directly affect GST classification and tax treatment.

This article looks beyond the raw material and examines how manufacturing process, BIS standards, technical use and tariff interpretation influence the correct HSN. For manufacturers dealing with specialised or composite products, the larger takeaway is important: GST classification often depends on what the finished product actually is and does — not merely what it is made from.

Read the full article on TaxGuru: Classification of Geomembrane in GST – A Technical Analysis