Case Law Details
In re Cocofibre Industries Private Limited (GST AAR Kerala)
Q.1: Whether or not PVC Tufted Coir Mats and matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule-I.Serial No.2019-5702,5703,5705-Coir Mats, Matting, floor covering and handloon 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 of import)?
Answer: PVC Tufted Coir Mats and Matting cannot be fitted into low band tax rate of 5%. If any, PVC or rubber or any other materials are stufed on the textile of coir, which is used as floor mats or mattings, will be come under the Customs Tariff Head 5703 90 90 and it will be taxed @12% GST as per Entry at Sl. NO. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.
Q.2: Whether or not PVC Tufted Coir Mats and Matting can be fitted into standard band of tax rate of 12% as Carpets and other texttile floor coverings, tufted , whether or not made up corresponding to entry in Schedule -II , S.L.No.144-5703-Carpeting other textiles floor coverings, tufted , whether or not made up?
Answer: YES. Q.iii). Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other rextiles coverings, tufted, whether or not made up, sub-heading 570390 of other textile materials -as Tariff item 57039020 Carpets and floor coverings of coir or as Tariff item 5703 90 90 Other?
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