PVC tufted coir carpet/Mat classified under Tariff Heading 5703 90 90

In re Eco Wood Private Limited (GST AAAR Kerala)

The impugned goods viz. PVC tufted coir carpet/Mat is classified under Tariff Heading 5703 90 90 and is liable to GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 as amended.

FU

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