PVC floor Mat would fall in Customs Tariff heading 3918: AAAR

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 AUTH

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