Case Law Details
In re M/s. Natural Fibre Tuft (GST AAR Kerala)
PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST as per Entry at Sl No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KERALA
The applicant is manufacturer and supplier of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yarn stacked in creel stand is automatically fed in to the machine where the yarn is cut into bits of required pile height and tufted over a uniform thickness of PVC by heating and chilling. The PVC matting in rolls are cut in the required sizes and obtained finished products PVC tufted coir mats, the applicant requested advance ruling on the following:
(i) Whether or not item number (A)(xiii) in Schedule I – 2.5% (which reads as Sl. No.219, in column (2), for the figure, “5702, 5703, 5705”, shall pe substituted), referred to in Notification No.34/2017-Central Tax (Rate) dtd.13-10-2017 is meant to cover PVC Tufted Coir Mats and Matting?
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