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PVC tufted Coir mats and matting are appropriately classifiable under Customs Tariff Item 5703.90.90 and attracts GST at the rate of 12%

Authority for Advance Ruling — Classification and Taxability on PVC Tufted Coir Mats and Matting – The applicant is engaged in manufacture and sale / supply of “PVC Tufted Coir Mats and Matting” in the local / domestic market. The applicant sought an advance ruling as to whether or not item number (A) (xiii) in Schedule 1 - 2.5% (which reads as in SI.No.219, in column (2), for the figure, “5705”, the figures “5702, 5703, 5705”, shall be substituted), referred to in Notification No.34/2017-CTR dated 13.10.2017 is meant to cover PVC Tufted coir Mats and Matting; whether or not PVC Tufted Coir Mats and Matting attracts low band of tax rates as per the recommendations of the Fitment Committee and approval of the GST Council; whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 57039020-Carpets and floor coverings of coir (inserted vide SI.No.9 (iii) of Notification No.109/2008-Customs (NT) dated 24.09.2008) corresponding to entry in SI.No.209 of Schedule I attracting 5% GST; whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5703.90.90 - Of other textile material - Other corresponding to entry in SI.No.144 of Schedule II attracting 12% GST; whether or not PVC Tufted Coir Mats and Matting can be classified under tariff item 5705.00.49 / 5705.00.90-Carpets, carpeting, rugs, mats and matting - Other corresponding to entry in SI.No.219 of Schedule I. Held that:- The Hon’ble Authority for Advance Ruling held that SI No. 219 of Schedule I of Notification No. 01/2017 CT (Rate) dated 28.06.2017 as amended by Notification No. 34/2017 CT (Rate) dated 13.10.2017 does not cover PVC Tufted Coir mats and matting. PVC Tufted Coir Mats and Matting do not attract low band of tax rate. PVC Tufted Coir Mats and Matting can not be classified under tariff item 57039020-Carpets and floor coverings of coir. PVC tufted Coir mats and matting are appropriately classifiable under Customs Tariff Item 5703.90.90 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.
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