PVC Carpet Mats Classified Under Customs Tariff Heading 3918, Attract 18% GST, Aligning with SGST Member's View.

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....Classification of goods - PVC carpet mats manufactured by them - classifiable under Tariff Item 5705.00.49 of CTA or under Tariff Item 3918 as held by the SGST Member? - The impugned goods viz. PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%. - AAAR....