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Case Law Details

Case Name : In re Sameer Mat Industries (Mr. Abubacker Kaleelrahman) (GST AAR Tamilnadu)
Related Assessment Year :
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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.N

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