The Kerala Authority of Advance Ruling (AAR) ruled that 12% Goods and Service Tax (GST) is payable on Mats, Matting & Floor Covering of Coir backed by PVC, Rubber, and Latex. The applicant, United Rubber Industries manufactures mats, mattings and floor coverings of coir by various processes like weaving, tufting etc and are classified under headings 5702, 5703 and 5705 based on the method of manufacture. During such manufacturing process products may or may not be impregnated or embedded with Rubber, Latex, PVC etc for providing the backing for the surface textile, according to the customer specification. In all the cases products will have coir as its exposed surface. Such products irrespective of the backing are identified / known as coir products in the market or trade parlance.
Source Taxscan
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