In re National Plastic Industries Limited (Authority For Advance Ruling)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”‘ by NATIONAL PLASTIC INDUSTRIES LIMITED, the applicant, seeking an advance ruling in respect of the following question :
To seek the classification of the PVC floor mat and the applicable rate of GST on the same.
The product claimed to be a floor mat. As can be seen, the product is made from PVC yarn which is impregnated with liquid PVC. PVC is polyvinyl chloride). The Harmonized System of Nomenclature Explanatory (1-ISN) Notes to Chapter 39 (General Notes) say that PVC is a polymer. The HSN – General Notes to Chapter 39 say that “In general, this Chapter covers substances called polymers and semi-manufactures and articles thereof, provided they are not excluded by Note 2 to the Chapter”. This Note 2 to the Chapter 39 says‑
2. This Chapter does not cover :
(p) goods of section NI (textiles and textile articles);
The HSN Notes to Chapter 39 have defined the word “plastics” as –
