GUJARAT AUTHORITY FOR ADVANCE RULING (GAAR)
PTFE BRAIDED GLAND PACKING CLASSIFIED UNDER HSN 39209949 GST @ 18%
| AUTHORITY Gujarat Authority for Advance Ruling (GAAR) | AAR ORDER NO. GAAR/GST/AA/R/90/2026-27 dated 22.07.2026 | DATE OF HEARING 15.07.2026 | DATE OF RULING 22.07.2026 | APPLICANT M/s Sanghvi Products Ahmedabad, Gujarat |
APPLICANT & PRODUCT
- M/s Sanghvi Products, located at Ahmedabad, is engaged in the manufacture of PTFE braided gland packing and other sealing products.
- PTFE braided gland packing is manufactured by interlocked/cross-plaited braiding of pure PTFE fibre yarn on braiding machines into flexible packing (square/round cross-section 3 mm to 25 mm).
- High-purity white packing, cleansed of organic matter, supplied in coils/boxes of 10 m lengths.
- Used as stuffing-box packing in industrial valves, centrifugal pumps, reciprocating pumps, rotary equipment across chemical, pharmaceutical, food, engineering and other process industries.
QUESTION BEFORE THE AUTHORITY
Whether PTFE braided gland packing, manufactured by interlocked/cross-plaited braiding of pure PTFE fibre yarn into flexible packing supplied in coils for use as stuffing-box packing in industrial valves, centrifugal pumps, reciprocating pumps and rotary equipment across chemical, pharmaceutical, food, engineering and other process industries, is classifiable under:
[A] HSN 59119090 (Textile products and articles, for technical uses-Other)
[B] HSN 39209949 (Other articles of plastics)
[C] Any other appropriate HSN code, and what is the applicable GST rate thereon?
APPLICANT’S CONTENTIONS
- Product is made by braiding PTFE fibre yarns – a textile construction.
- Note 8(a)(vi) of Chapter 59 covers “Cords, braids and the like … of a kind used in industry as packing or lubricating materials”.
- Note 8(b) covers “Textile articles … used for technical purposes (machinery parts)”.
- Heading 5911 covers textile products and articles for technical uses.
- Identical PTFE braided gland packings in industry are classified under HSN 59119090 attracting 5% GST w.e.f. 22.09.2025.
- Hence, product should be classified under HSN 59119090 at 5% GST.
COMPARISON OF HS CODES
| Particulars | HSN 59119090 (Textile products & articles for technical uses) | HSN 39209949 (Other articles of plastics) |
| Material | Textile material / yarn based products | Plastic based products |
| Chapter | 59 – Textiles and textile articles | 39 – Plastics and articles thereof |
| Nature of Product | Textile cords, braids, gaskets, packing etc. for technical uses | Other articles of plastics |
| GST Rate | 5% (2.5% CGST + 2.5% SGST) | 18% (9% CGST + 9% SGST) |
AUTHORITY’S KEY FINDINGS
(1) PTFE is a plastic material and falls under Chapter 39 of the Customs Tariff Act, 1975.
(2) Section XI (Textiles) specifically excludes plastic monofilaments exceeding prescribed dimensions.
(3) The applicant’s product has cross-section of 3 mm to 25 mm and is excluded from Chapter 59 at the threshold.
(4) The product is entirely made of PTFE. Braiding does not change the essential character from plastic to textile.
(5) Heading 39209949 specifically covers PTFE products other than rigid or flexible plain PTFE sheets.
(6) Classification adopted by other manufacturers cannot determine GST classification. Statutory tariff entries, Chapter Notes and HSN Explanatory Notes prevail over trade practice or common parlance. (Reliance: Commissioner of Customs vs. Welkin Foods (2026 INSC 19))
RELEVANT LEGAL PROVISIONS & NOTIFICATIONS
- General Rules for the Interpretation (GIR) of the First Schedule to the Customs Tariff Act, 1975.
- Section XI of the Customs Tariff Act, 1975 – Note 5(c): Plastic monofilaments exceeding certain dimensions are excluded from Chapter 59.
- Chapter 59 – Note 8:
- (a) (vi) Cords, braids and the like, of a kind used in industry as packing or lubricating materials.
(b) Textile articles … used for technical purposes (machinery parts), etc.
• Entry 121 of Schedule II of Notification No. 9/2025-Central Tax (Rate), dated 17.09.2025 – Other articles of plastics – 18%.
| FINAL RULING | HSN CLASSIFICATION 39209949 Other articles of plastics | APPLICABLE GST RATE 18% (9% CGST + 9% SGST) | NOTIFICATION Entry 121, Schedule II of Notification No. 9/2025-CT (Rate), dated 17.09.2025 |
PTFE braided gland packing is classifiable under HSN 39209949 attracting GST @ 18%.
KEY TAKEAWAYS
- The essential character of PTFE braided gland packing remains that of plastic, not textile.
- Braiding of PTFE yarn does not convert the product into a textile article for classification.
- Chapter 39 prevails over Chapter 59 due to exclusion in Section XI.
- Industry practice or classification adopted by others cannot override statutory provisions.
- Applicable GST rate on PTFE braided gland packing is 18%.
KEY LEGAL REFERENCES: • CGST Act, 2017 • Customs Tariff Act, 1975 • Section XI – Note 5(c) • Chapter 59 – Note 8 • Notification No. 9/2025-Central Tax (Rate), dated 17.09.2025
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.