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A reproduced Gujarat Authority for Advance Ruling (AAR) order classifies the geomembrane pond liner described by M/s. Shree Salasar Balaji Polysack Private Limited under tariff sub-heading 59111000. It reports a GST rate of 5% from 22 September 2025, down from 12% through 21 September 2025. The later order has not been independently verified against an official copy, so treat these details as reported rather than as a definitive ruling for every geomembrane product or taxpayer.
What HSN code did the Gujarat AAR assign?
According to the reproduced order, the AAR selected tariff sub-heading 59111000 for the applicant’s geomembrane pond liner. The issue presented was whether the product fell under 59111000 or 59119090 as a textile product coated, covered or laminated with plastic and used for technical purposes.
The applicant described its product as a geomembrane manufactured for waterproof lining and agricultural water conservation. It relied on BIS standard IS 15351:2015, concerning agro-textiles and laminated HDPE fabric geomembranes used for canal or pond lining. That describes the applicant’s submission; it does not establish that every product marketed as a geomembrane meets the standard or has the same construction. The reproduced Shree Salasar Balaji order is the source for this classification.
What GST rate applies, and from when?
The reproduced order reports the following rate timeline for the product it considers:
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| Supply date | Reported GST rate | Basis described in the reproduced order |
|---|---|---|
| Through 21 September 2025 | 12% | Entry 168 of Schedule II to Notification 01/2017-Central Tax (Rate) |
| From 22 September 2025 | 5% | Entry 386 of Schedule I to Notification 09/2025-Central Tax (Rate), dated 17 September 2025 |
The rate and effective date above are reported in a secondary reproduction, not independently confirmed here against the official later order or notification. For an actual invoice, return, or tax position, check the applicable official notification and order for the supply date and facts.
Does the ruling cover every geomembrane pond liner?
No. The reported classification concerns one applicant’s described product and proceeding. A product’s material and construction, whether it is woven textile laminated with plastic, its technical use, and the relevant supply date can all matter when comparing it with the ruling. The label “geomembrane” or “pond liner” alone does not establish that another product is identical for classification purposes.
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An earlier, separate Gujarat AAR matter provides supporting context, but is not the same applicant’s ruling. In an official ruling dated 18 October 2022, the authority classified Shree Ambica Geotex Pvt. Ltd.’s laminated HDPE woven geomembrane used for waterproof pond lining under HSN 5911, tariff item 59111000. The official Shree Ambica Geotex ruling and the GST Council’s AAR index identify that proceeding and its date. It corroborates prior treatment of a described product; it does not turn either applicant’s ruling into a universal determination for all taxpayers.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What is known about later proceedings?
The Gujarat Commercial Tax Department’s appellate ruling index search result lists a 2026 proceeding that asks whether geomembranes merit classification under 59111000 or 59119090. The listing alone does not establish the outcome or whether it changes the treatment discussed above. Check the official appellate index for a current order before relying on any claim about the later matter.
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What to check before applying the classification
- Product details: Compare the actual material, construction and lamination with the product described in the relevant ruling; do not rely only on a marketing name.
- Use: Establish whether the product is used for the technical purpose described, such as waterproof pond lining.
- Supply date: Identify the tax period first, then confirm the rate entry and effective date in the official notification applicable to that supply.
- Ruling scope: Treat an AAR decision as a ruling in the applicant’s proceeding, not as proof that every seller’s product receives the same classification.
- Current status: Check the official order and any subsequent appellate disposition before using the reported classification in a tax filing or commercial quote.
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