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. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING,KERALA 1. The appeal stands Med under section 100(1) of the GST Act, 2017, by M/s Eco wood PIN Ltd. beaming GSTIN 32AAACE61307G120 (hereinafter referred to as the appellant also). The appellant is proposing to get engaged in the manufacture and ...