PVC cushion mats falls under chapter 39 of GST tariff rates

In re Oswal Poly Rubbers (GST AAR Haryana) Q1. To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 3918 1090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% [14% (CGST) and 14% (SGST)] respectively in terms of  Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 or tax/any other rate as may be applic...