The Kerala Appellate Authority of Advance Ruling (AAAR) ruled that 12% GST payable on PVC Carpet Mat. The applicant, Soft Turf had sought an advance ruling regarding the classification of PVC carpet mats manufactured by them. The classification was sought on the issue “Whether PVC carpet mats manufactured and supplied by the applicant will be classifiable under tariff item 5705.00.49 of CTA and attract a tax rate of 12% as per entry 146 of Schedule II of Notification No. 1/2017 – Integrated tax Rate dated 28/6/2017”
Source Taxscan
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