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PVC floor mat would fall in the Customs Tariff Heading 3918 and the applicable rate of GST theron would be 18%

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — Classification of Goods—For reasons as discussed in the body of the order, the question is answered thus -
Q. To seek the classification of the PVC floor mat and the applicable rate of GST on the same.
A. PVC floor mat, as described hereinabove, would fall in the Customs Tariff Heading 3918 and the applicable rate of GST theron would be 18% (9% each of CGST and SGST).National Plastic Industries Ltd. [2018] 2 TAXLOK.COM 045 (AAR-Maharashtra)