https://www.taxtmi.com/caselaws?id=387914 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. en-us Sat, 12 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387914 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. Case-Laws GST Sat, 12 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387914