https://www.taxtmi.com/caselaws?id=409696 GST classification of coir floor coverings with PVC, rubber or latex backing depends on the tariff description read with Chapter 57 notes. Although coir forms the exposed surface, products incorporating substantial backing materials are treated as tufted carpets or other textile floor coverings rather than articles made exclusively of coir fibres. Such backed mats, mattings and floor coverings fall under tariff sub-heading 5703 90 90, not the concessional entry for coir mats, mattings and floor coverings. They consequently attract GST at the Schedule II rate rather than the concessional Schedule I rate. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409696 GST classification of coir floor coverings with PVC, rubber or latex backing depends on the tariff description read with Chapter 57 notes. Although coir forms the exposed surface, products incorporating substantial backing materials are treated as tufted carpets or other textile floor coverings rather than articles made exclusively of coir fibres. Such backed mats, mattings and floor coverings fall under tariff sub-heading 5703 90 90, not the concessional entry for coir mats, mattings and floor coverings. They consequently attract GST at the Schedule II rate rather than the concessional Schedule I rate. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409696