https://www.taxtmi.com/caselaws?id=377633 The Advance Ruling Authority in Kerala determined that Polypropylene Mats are correctly classified under HSN code 4601, not 3902, based on the manufacturing process using mono-filament strips falling under Chapter 46 of the Customs Tariff Act. The mats were deemed subject to 5% GST under Entry 198A of the Schedule, revised from 12%, post-25-01-2018. This decision was supported by specific notifications and schedules under the Central Tax (Rate) Act, distinguishing polypropylene mats from biodegradable products under different entries. en-us Fri, 01 Mar 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377633 The Advance Ruling Authority in Kerala determined that Polypropylene Mats are correctly classified under HSN code 4601, not 3902, based on the manufacturing process using mono-filament strips falling under Chapter 46 of the Customs Tariff Act. The mats were deemed subject to 5% GST under Entry 198A of the Schedule, revised from 12%, post-25-01-2018. This decision was supported by specific notifications and schedules under the Central Tax (Rate) Act, distinguishing polypropylene mats from biodegradable products under different entries. Case-Laws GST Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377633