https://www.taxtmi.com/caselaws?id=387915 PVC tufted coir mats and matting are treated as products not falling within the textile coir floor-covering entries under HSN 5702, 5703 or 5705. Where PVC or rubber is added to coir textiles, the goods are classified under Customs Tariff Head 5703 90 90, which attracts GST at 12%. The lower rate applicable to coir textiles and floor coverings was therefore not available on these facts. The ruling clarifies that classification depends on the product's composition and tariff description, and that the presence of added materials alters the GST treatment. en-us Sat, 12 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387915 PVC tufted coir mats and matting are treated as products not falling within the textile coir floor-covering entries under HSN 5702, 5703 or 5705. Where PVC or rubber is added to coir textiles, the goods are classified under Customs Tariff Head 5703 90 90, which attracts GST at 12%. The lower rate applicable to coir textiles and floor coverings was therefore not available on these facts. The ruling clarifies that classification depends on the product's composition and tariff description, and that the presence of added materials alters the GST treatment. Case-Laws GST Sat, 12 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387915