PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%
Appellate Authority for Advance Ruling — Classification and Taxability on floor mats made of poly vinyl chloride – The appellant is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats. The applicant sought an advance ruling as to whether the PVC carpet mats manufactured and supplied by the applicant will be classifiable under Tariff Item 5705.00.49 of CTA and attract a tax rate of 12% as per entry 146 of Schedule II of Notification No. 1/2017-Integrated Tax Rate dated 28/6/2017. As there was difference of opinion the same was referred to the appellate authority for advance ruling U/s 98(5) of the Act.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%. However, this order is restricted to the types of PVC floor coverings/Carpet/Mats being manufactured by the Applicant as per the manufacturing process submitted and whose sample was produced.
PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%
Appellate Authority for Advance Ruling — Classification and Taxability on floor mats made of poly vinyl chloride – The appellant is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats. The applicant sought an advance ruling as to whether the PVC carpet mats manufactured and supplied by the applicant will be classifiable under Tariff Item 5705.00.49 of CTA and attract a tax rate of 12% as per entry 146 of Schedule II of Notification No. 1/2017-Integrated Tax Rate dated 28/6/2017. As there was difference of opinion the same was referred to the appellate authority for advance ruling U/s 98(5) of the Act.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%. However, this order is restricted to the types of PVC floor coverings/Carpet/Mats being manufactured by the Applicant as per the manufacturing process submitted and whose sample was produced.