PVC Carpet Mat taxable at 18% GST: AAR Maharashtra

In re National Plastic Industries Limited (Authority For Advance Ruling) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”‘ by NATIONAL PLASTIC INDUSTRIES LIMITED, the applicant, seeking an advance ruling in respect of the following question : To seek the classification of the PVC floor mat and the applicable rate of GST on the same. The product  claimed to be a floor mat. As can be seen, the product is made from P...