PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

In re Soft turf (GST AAAR Kerala) AAAR held that impugned goads viz. PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18% (9% each of CGST and SGST). However, this order is restricted to the types of PVC floor coverings/Carpet/Mats being manufactured by the Applicant as per the manufacturing process submitted and whose sample was produced before us. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KERALA 1. The application for advance ruling stands referred under section 98(5) of the CGST/SGST Act, 2017. The application has been filed...