PVC Tufted Coir Mats & Matting classifiable under CTH 57039090

In re M/s. Coco fibre Industries Private Limited (GST AAR Kerala) i) Whether or not PVC Tufted Colr Mats and Matting can be fitted into low band of tax rate of 5% as Cob Mats and Matting corresponding to entry in Schedule I. Serial Number 219 – 5702, 5703, 5705-Coir Mats, Matting, floor covering and handloom durries with eligibility for refund of inverted tax rate structure on account of PVC Resin and Plasticizer / DOP attracting GST @ 18% (PVC Resin is manufactured mostly from ethylene, which is a product of Oil and Gas Industry and one of the main source of supply is import). PVC Tufte...