Case Law Details
In re Alleppey Fibretuft Pvt Ltd (GST AAR Kerala)
1. Notification No.34/2017 – Whether or not item number (A) (xiii) in Schedule 1 —2.5% (which reads as in SI.No.219, in column (2), for the figure, ‘5705’, the figures ‘5702, 5703, 5705’, shall be substituted), referred to in Notification No.34/2017-Central Tax (Rate) dated 13.10.2017 is meant to cover PVC Tufted coir Mats and Matting?
—No. SI No. 219 of Schedule I of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No.34/2017-Central Tax (Rate) dated 13.10.2017 does not cover PVC Tufted Coir mats and matting.
2. Whether or not PVC Tufted Coir Mats and Matting attract low band of tax rates as per the recommendations of the Fitment Committee and approval of the GST Council?
PVC Tufted Coir Mats and Matting do not attract low band of tax rate.
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