Travancore Coco tuft Pvt. Ltd ., In re
Date: October 12, 2019
Subject Matter
PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor coverings. Taxable @12% under HSN 5703 90 90
Summary
Whether or not PVC Tufted Coir Mats and Matting attracts low band tax rate of 5% as per the recommendations of the Fitment Committee and approval of the GST Council? PVC Tufted Coir Mats and Matting cannot be considered as textile of coir and floor c…
The applicant is manufacturer and exporter of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yam stacked in creel standi is automatically fed in to the machine where the yam is cut into bits of required pile height and tufted over a uniform thickness of PVC by heating and chilling. The PVC matting in rolls are cut in the required sizes and obtained fini…