Eco Wood Private Limited ., In re
Date: March 8, 2021
Subject Matter
PVC Tufted Coir Mats classifiable under HSN '5703 90 90' attracting 12% GST. AAR ruling upheld.
Summary
1. The impugned goods viz. PVC tufted coir carpet/Mat is classified under Tariff Heading 5703 90 90 and is liable to GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 as amended. 2…
1. The appeal stands filed under section 100(1) of the GST Act, 2017, by M/s Eco wood PIN Ltd. beaming GSTIN 32AAACE61307G120 (hereinafter referred to as the appellant also). The appellant is proposing to get engaged in the manufacture and export of Coir Mats/flooring with Vinyl (PVC] backing [Impugned product]. Brief facts of the ease 2. The appellant had sought for advance ruling in order…