AAR : Classifies PVC Tufted Coir Mats & Matting’ under HSN 57039090, taxable @ 12%

Kerala AAR holds that PVC Tufted Coir Mats & Matting is classifiable under Chapter Heading 5703 sub heading 57039090 ‘Others’ chargeable to tax @12% GST as per entry at Sr. No 144 of Schedule II of Notification 01/2017-Central Tax (Rate); Clarifies that, PVC Tufted Coir Mats & Matting cannot be fitted into low band tax rate of 5% as Coir Mats & Mattings corresponding to entry in Schedule I, Sr. No. 219-5702,5703,5705 as “This classification covers only ...