https://www.taxtmi.com/caselaws?id=359964 The case involved the classification and applicable rate of GST on PVC floor mats. The applicant argued for classification under Chapter 5705 as textile floor coverings, while the department contended for classification under Chapters 3924 or 3918 as plastics. The authority determined the product to be nonwoven material impregnated with PVC, falling under Chapter 39, specifically Heading 3918 for floor coverings of plastics. Accordingly, the applicable GST rate was set at 18% (9% CGST + 9% SGST) under entry 104A of Schedule III. The PVC floor mat was classified under Heading 3918, with a GST rate of 18%. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sat, 01 Mar 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359964 The case involved the classification and applicable rate of GST on PVC floor mats. The applicant argued for classification under Chapter 5705 as textile floor coverings, while the department contended for classification under Chapters 3924 or 3918 as plastics. The authority determined the product to be nonwoven material impregnated with PVC, falling under Chapter 39, specifically Heading 3918 for floor coverings of plastics. Accordingly, the applicable GST rate was set at 18% (9% CGST + 9% SGST) under entry 104A of Schedule III. The PVC floor mat was classified under Heading 3918, with a GST rate of 18%. Case-Laws GST Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359964