PVC Floor Mat Classified Under Chapter 39 for GST; 18% Rate with 9% CGST and 9% SGST Applied.

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....GST - Classification of the PVC floor mat - The present product is made from PVC only and there should be no doubt whatsoever that the same would fall in Chapter 39 which covers PVC, a polymer and articles thereof - cannot be classified under the Heading 5705 - applicable rate of GST theron would be 18% (9% each of CGST and SGST) - AAR....