PVC Tufted Coir Mats and Mattings is taxable @12% GST

In re M/s. Natural Fibre Tuft (GST AAR Kerala) PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. If any, PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will 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. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KERALA The applicant is manufacturer and supplier of PVC ...