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Case Law Details

Case Name : In re Eco Wood Private Limited (GST AAR Kerala)
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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 PVCĀ Ā 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?<

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