GST Rate for PVC Tufted Coir Carpets Set at 12% Under Tariff Heading 5703 90 90 Based on Manufacturing Process.

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....Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) - “Tufting” or a process “other than those processes mentioned in Heading 5701 to 5704” of the Customs Tariff and HSN Explanatory Notes to Chapter 57? - The impugned goods viz. PVC tufted coir carpet/mat is classified under Tariff Heading 5703 90 90 and its liable to GST at the rate of 12% - AAAR....