Coir mat classification turns on exclusive coir fibre content; PVC incorporation shifts goods to the residual textile heading.

PVC tufted coir mats and matting were held not to qualify as coir floor coverings for the concessional GST entry because the goods were manufactured from coir yarn combined with PVC resin, dolomite filler, pigment and other materials through a mechanised process. The ruling stated that the concessional classification for coir mats and matting applies only to goods made exclusively from coir fibre. Once PVC or other materials are incorporated, the product loses that status and is classifiable under HSN 5703 90 90, attracting 12% GST.

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Issues: Whether PVC tufted coir mats and matting are classifiable as coir floor coverings under HSN 5702, 5703 or 5705 and eligible for 5% GST, or whether they fall under HSN 5703 90 90 and attract 12% GST.

Analysis: The product was found to be manufactured using coir yarn along with PVC resin, dolomite filler, pigment and other materials through a mechanised process. The ruling held that the classification for coir mats and matting under the concessional entry applies only to goods manufactured exclusively from coir fibre. Where PVC or other materials are stuffed or incorporated into the coir textile used as mats or matting, the product does not remain a coir floor covering for the concessional entry and is instead classifiable under HSN 5703 90 90.

Conclusion: PVC tufted coir mats and matting are not classifiable under HSN 5702, 5703 or 5705 for 5% GST. They are classifiable under HSN 5703 90 90 and attract 12% GST.

Ratio Decidendi: A concessional GST entry for coir mats and matting applies only to goods manufactured exclusively from coir fibre, and products incorporating PVC or other materials lose that classification and fall under the residual textile heading.

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