2019 (11) TMI 164

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....er and exporter of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yam stacked in creel standi is automatically fed in to the machine where the yam is cut into bits of required pile height and tufted over a uniform thickness of PVC by heating and chilling. The PVC matting in rolls are cut in the required sizes and obtained finished products PVC tufted co....

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.... attracting 5% GST? (iv) Whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039090-of other textile material - other corresponding to entry in Sl.No.144 of Schedule II attracting 12% GST? (v) Whether or not PVC Coir Mats & Matting can be classified under tariff item 57050049/57050090-Carpets, carpeting, rugs, mats and matting-Other corresponding to Entry in S....

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.... PVC or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, it will come under Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST. The same issue was already examined by this forum in Advance Ruling No. KER/31/2019 dated 01.03.2019 = 2019 (4) TMI 72 - AUTHORITY FOR ADVANCE RULINGS, KERALA. In view of the observations stated above, ....

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....Tufted Coir Mats and Matting attracts low band tax rate of 5% as per the recommendations of the Fitment Committee and approval of the GST Council? PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings covered under HSN 5702, 5703 and 5705 and hence taxable @12% under Customs Tariff Head 5703 90 90. (iii) Whether or not PVC Tufted Coir Mats and Matting can ....