PVC Tufted Coir Mats and Matting falls under CTH 57039090

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...