AAAR: 18% GST on ‘PVC mats’; Rejects appellant's "other textile floor coverings" classification

Maharashtra Appellate Authority for Advance Ruling (AAAR) upholds 18% GST on ‘PVC Floor Mat’ under Tariff Heading 3918 as “Floor coverings of plastics”, instead of Tariff Heading 5705 viz. “Other carpets and other textile floor coverings” exigible to 12% as claimed by appellant; For the purpose of classification, AAAR considers the definition of ‘floor coverings’ and ‘carpets’ as understood in common parlance, and finds that ‘flo...