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Case Law Details

Case Name : In re M/s. Travancore Coco tuft Pvt. Ltd. (GST AAR Kerala)
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In re M/s. Travancore Coco tuft Pvt. Ltd. (GST AAR Kerala)

Whether or not PVC Tufted Coir Mats and Matting attracts low band tax rate of 5% as per the recommendations of the Fitment Committee and approval of the GST Council?

PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% under Customs Tariff Head 5703 90 90.

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