GST on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, Latex

In re United Rubber Industries (GST AAR Kerala)

Whether ‘Mats, Mattings and Floor Covering of Coir’, if backed by PVC, Rubber, Latex etc. would fall under Tariff Headings 5702, 5703 & 5705 at SI. No.219 of Schedule — I of Notification No.1/2017-CGST (Rate) dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing process of its exposed surface?

Mats, Matting and Floor Covering of Coir backed by PVC, Rubber, Latex etc are appropriately classifiable under Tariff Sub- Heading 5703 90 90 of First Schedule of the Customs Tariff Act, 1975 and attracts GST at the rate of 12% [6% CGST + 6% SGST] as per entry at SI No. 144 of Schedule II of Notification No.1/2017-CGST (Rate) dated 28.06.2017.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA

The applicant is engaged in manufacture and trading of Coir mats / mattings / floor / covering backed by PVC, Rubber etc and having coir as its exposed surface, when in use.

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