GST: PVC Tufted Coir Mats and Mattings Taxable at 12%, says AAR [Read Order]
![GST: PVC Tufted Coir Mats and Mattings Taxable at 12%, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Coir-Mats-GST-Taxscan.jpg "GST: PVC Tufted Coir Mats and Mattings Taxable at 12%, says AAR [Read Order]")
The Kerala Authority for Advance Ruling in an application filed by M/s Travancore Cocotuft Pvt Ltd held that PVC tufted coir mats and mattings shall be chargeable to a GST of 12% The applicant is a manufacturer and exporter of PVC tufted of it and mattings. The manufacturing activity is fully mechanized. The applicant seeks a ruling of the present authority on the rate applicable on the...
The Kerala Authority for Advance Ruling in an application filed by M/s Travancore Cocotuft Pvt Ltd held that PVC tufted coir mats and mattings shall be chargeable to a GST of 12%
The applicant is a manufacturer and exporter of PVC tufted of it and mattings. The manufacturing activity is fully mechanized. The applicant seeks a ruling of the present authority on the rate applicable on the PVC tufted coir mats and mattings.
The Bench constituting of members B.G. Krishnan and B.S. Thyagarajababu while referring to an earlier decision of the present forum of Advance Ruling No. KER/31/2019 dated 1.03.2019 ruled that PVC Tufted Mats and Matting shall not be covered by the heading mentioning textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. Further, it was held that if PVC/rubber are stuffed on the textile of coir used as floor mats, it shall fall under the Customs Tariff Head 5703 90 90 and will be taxed at 12%.
To Read the full text of the Order CLICK HERE