GST on Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC

In re Eco Wood Private Limited (GST AAR Kerala) Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC  is liable to GST @ 12%. i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” or a process “other than those processes mentioned in Headings 5701 to 5704” of the Customs Tariff and the HSN Explanatory Notes to Chapter 57? Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yam into PVC can...