18% GST payable on PVC foot mats for cars

In re Stinzo Automotives Pvt. Ltd. (GST AAR Haryana) The applicant is a manufacturer and supplier of Poly vinyl Chloride (PVC) foot mats for cars. Chapter 57 of the GST Tariff of goods deals with carpets and other textile floor coverings. Heading 5705 includes other carpets and other textile floor coverings, whether or not made up [such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of hand loom]. The general Heading 5705 talks about carpets and textile floor covering where cotton predominates by weight or made of handlooms or cotton rug...