Mats, Matting and Floor Covering of Coir backed by PVC, Rubber, Latex etc are appropriately classifiable under Tariff Sub- Heading 5703 90 90 of First Schedule of the Customs Tariff Act, 1975 and attracts GST at the rate of 12%
Authority for Advance Ruling — Taxability on Mats, Mattings and Floor Covering of Coir – The applicant is engaged in manufacture and trading of Coir mats / mattings / floor / covering backed by PVC, Rubber etc and having coir as its exposed surface, when in use. The applicant sought an advance ruling as to whether Mats, Mattings and Floor Covering of Coir, if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 and 5705 at SI. No.219 of Schedule - I of Notification No. 1/2017-CTR dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing process of its exposed surface.
Held that:- The Hon’ble Authority for Advance Ruling held that Mats, Matting and Floor Covering of Coir backed by PVC, Rubber, Latex etc are appropriately classifiable under Tariff Sub- Heading 5703 90 90 of First Schedule of the Customs Tariff Act, 1975 and attracts GST at the rate of 12% as per entry at SI No. 144 of Schedule II of Notification No. 01/2017 CTR dated 28.06.2017.
Mats, Matting and Floor Covering of Coir backed by PVC, Rubber, Latex etc are appropriately classifiable under Tariff Sub- Heading 5703 90 90 of First Schedule of the Customs Tariff Act, 1975 and attracts GST at the rate of 12%
Authority for Advance Ruling — Taxability on Mats, Mattings and Floor Covering of Coir – The applicant is engaged in manufacture and trading of Coir mats / mattings / floor / covering backed by PVC, Rubber etc and having coir as its exposed surface, when in use. The applicant sought an advance ruling as to whether Mats, Mattings and Floor Covering of Coir, if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 and 5705 at SI. No.219 of Schedule - I of Notification No. 1/2017-CTR dated 28.06.2017, within the 5% tax net, depending upon the respective manufacturing process of its exposed surface.
Held that:- The Hon’ble Authority for Advance Ruling held that Mats, Matting and Floor Covering of Coir backed by PVC, Rubber, Latex etc are appropriately classifiable under Tariff Sub- Heading 5703 90 90 of First Schedule of the Customs Tariff Act, 1975 and attracts GST at the rate of 12% as per entry at SI No. 144 of Schedule II of Notification No. 01/2017 CTR dated 28.06.2017.