Polypropylene Mat plaited using polypropylene Straw falls under CTH 46019900

In re Sameer Mat Industries (GST AAR Tamilnadu) 1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900 2. What is the  tax rate for Polypropylene Mats ? The applicable tax rate from 1.7.2017 to 24.1.2018 is 9% CGST as per Sl.No. 453 of Schedule -III of Notification No. 01/2017-C.T. (Rate) dated 28.06.2017 as amended and 9% SGST as per Sl.No. 453 of Schedule -III of Notification No. II (2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated ...