https://www.taxtmi.com/caselaws?id=409910 The Appellate Authority for Advance Ruling in Kerala determined that PVC carpet mats are classifiable under HSN 3918 as "Floor coverings of plastics," attracting an 18% GST rate. This decision was based on the manufacturing process and product composition aligning more closely with plastics rather than textile floor coverings. The specific classification and rate apply to the PVC mats manufactured by the applicant, as outlined in the provided details. en-us Mon, 01 Mar 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409910 The Appellate Authority for Advance Ruling in Kerala determined that PVC carpet mats are classifiable under HSN 3918 as "Floor coverings of plastics," attracting an 18% GST rate. This decision was based on the manufacturing process and product composition aligning more closely with plastics rather than textile floor coverings. The specific classification and rate apply to the PVC mats manufactured by the applicant, as outlined in the provided details. Case-Laws GST Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409910