Soft turf ., In re
Date: March 1, 2021
Court: Appellate Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Shyam Raj Prasad, Anand Singh
Subject Matter
PVC carpet Mat classifiable under HSN 3918 attracting 18% GST
Summary
We hold that the impugned goads viz. PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18% (9% each of CGST and SGST). However, this order is restricted to the types of PVC floor coverings/Carpet/Mats be…
1. The application for advance ruling stands referred under section 98(5) of the CGST /SGST Act, 2017. The application has been filed by M/s Soft turf Alleppey bearing GSTIN 32ADQPG340PIZF The dealer is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats Brief facts of the case 2. The applicant had sought an advance ruling regarding the…