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AAR Kerala: PVC Tufted Coir Mats and Mattings Taxable at 12% - (14 Nov 2019)

GOODS AND SERVICES TAX

Authority for Advance Ruling Kerala has ruled that PVC tufted coir mats and mattings shall be chargeable to a GST of 12%. The Tribunal ruled that PVC Tufted Coir Mats and Matting shall not be covered by the heading mentioning textile of coir and floor coverings covered under HSN 5702, 5703 and 5705. Further, it was held that if PVC/rubber are stuffed on the textile of coir used as floor mats, it shall fall under the Customs Tariff Head 5703 90 90 and will be taxed at 12%.

Tags : AAR KERALA COIR MATS

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