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PVC floor mat could be classified as ‘Floor coverings of plastics’; taxable at rate of 18% GST: AAR

May 7, 2018[2018] 93 101 (AAR- MAHARASHTRA)

GST : Customs Tariff Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles. The product manufactured by applicant is PVC Floor Mat of running length which is cut into sizes as given/specified by customer. It is non woven and composed only of PVC monofilament yarn and impregnated with liquid PVC. Therefore, impugned product would fall in entry No. 104A of Schedule III, thereby attracting tax rate of 18 per cent

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