Classification of Goods — the applicant seeks advance rulings on the following issues:

i) Whether or not PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate or 5% as Coir Mats and Matting corresponding to entry in Schedule I. Serial Number 219-5702. 5703. 5705-Coir Mats. Matting, floor covering and handloom durries with eligibility for refund of inverted tax rate structure on account of PVC Resin and Plasticizer / DOP attracting GST @ 18% (PVC Resin is manufactured mostly from ethylene. which is a product of Oil and Gas Industry and one of the main source of supply is import).

ii) Whether or not PVC Tufted Coir Mats and Matting can be fitted into standard band of tax rate of 12% as Carpets and other textile floor coverings, tufted, whether or not made up corresponding to entry in Schedule II. Serial Number 144 - 5703 - Carpets and other textile floor coverings, tuned, whether or not made up.

iii) Whether PVC Tufted coir Mats and Matting is classifiable under Chapter Heading 5703 Carpets and other textile floor coverings, tufted, whether or not made up, sub heading 570390 - of other textile materials - as Tariff item 57039020 Carpets and floor coverings of coir or as Tariff item 57039090 Other.

Held that—

PVC Tufted Coir Mats and Matting cannot be fitted into low band tax rate of 5%. If any, or rubber or any other materials are stuffed on the textile of coir, which is used as floor mats or mattings, will be come under the Customs Tariff Head 5703 90 90 and it will be taxed @ 12% GST as per Entry at Sl No. 144 of Schedule II of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017.

PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Head 5703 90 90—Cocofiber Industries Private Limited, In Re… [2019] 10 TAXLOK.COM 041 (AAR-Kerala)