This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
PVC floor Mat would fall in Customs Tariff heading 3918: AAAR
Case Law Details
- Case Name
- In re M/s. National Plastics Industries Ltd. (Authority For Advance Ruling)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- AAAR, AAR Maharashtra, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re M/s. National Plastics Industries Ltd. (GST AAAR Maharashtra)
AAAR do not find any reason to interfere with the order of Authority for Advance Ruling holding that the PVC floor Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%(9% each of CGST and SGST). However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before us.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
(under Section 101 of the Centr...
