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Polypropylene Mat are classified under heading 4601 and attracts 5% GST

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — In the instant case, applicant has sought advance ruling on the following question—
Whether HSN Code for Polypropylene Mat which are plaited using Polypropylene Straw falls under Chapter Heading 4601 or 3902?
What is the applicable tax rate for the Polypropylene Mats?
Held that— The Polypropylene Mat which are plaited using Polypropylene Straw is classifiable under CTH 46019900.
The applicable tax rate from 1.7.2017 to 24.1.2018 was 18% (9% +9%) and the rate from 25.01.2018 onwards is 5% (2.5% +2.5%).
— Sameer Mat Industries, In Re.. [2019] 10 TAXLOK.COM 096 (AAR-Tamil Nadu)