AAR: PVC Tufted mats classifiable under HSN 5703 90 90 taxable at 12% GST

Kerala AAR holds that PVC Tufted Coir Mats and Mattings are classifiable under Customs Tariff Head 5703 90 90 liable to GST @ 12% as per Sl .No. 144 of Schedule II of Notification No. 01/2017- Central Tax (Rate); Clarifies that said product cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705; Denies classification under tariff item 5703 90 20 – carpets and floor coverings of coir; Observes that raw material used for its manufact...