https://www.taxtmi.com/caselaws?id=409697 PVC Tufted Coir Mats and Matting were classified as tufted textile floor coverings under Tariff Item 5703 90 90 because the goods consisted of coir as the exposed surface with PVC backing, bringing them within Chapter 57 and the tufted-floor-covering heading. They were not treated as woven or merely coir-backed goods, and the concessional coir entry did not apply. The lower-rate entry in Schedule I was held inapplicable because the products were not made exclusively of coir fibres; PVC and chemicals formed integral components of their manufacture, value and character. The applicable GST rate was therefore 12%, not 5%. en-us Wed, 26 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409697 PVC Tufted Coir Mats and Matting were classified as tufted textile floor coverings under Tariff Item 5703 90 90 because the goods consisted of coir as the exposed surface with PVC backing, bringing them within Chapter 57 and the tufted-floor-covering heading. They were not treated as woven or merely coir-backed goods, and the concessional coir entry did not apply. The lower-rate entry in Schedule I was held inapplicable because the products were not made exclusively of coir fibres; PVC and chemicals formed integral components of their manufacture, value and character. The applicable GST rate was therefore 12%, not 5%. Case-Laws GST Wed, 26 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409697