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TaxReply India Pvt Ltd

ECO WOOD PRIVATE LIMITED
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
ANAND SINGH
Pet. Counsel
M. Balagopal
Res. Counsel
---

Petitioner / Applicant

ECO WOOD PRIVATE LIMITED

Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Mar 8, 2021
Order No.

AAAR/12/2020

Citation

2021(3) TAXREPLY 4644

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ORDER

1. The appeal stands flied under section 100(1) of the GST Act, 2017 by M/s. Eco Wood Pvt. Ltd. bearing GSTIN 32AAACE6807G1Z0 (hereinafter referred to as the appellant also). The appellant is proposing to get engaged in the manufacture and export of Coir Mats/flooring with Vinyl (PVC) backing (impugned products). Brief facts of the case 2. The appellant has sought for advance ruling in order to get clarity regarding the impugned product. The Advance ruling was sought for in following issue:- i) Whether the process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) is “Tufting” or a process “other than those processes mentioned in Heading 5701 to 5704” of the Customs Tariff and HSN Explanatory Notes to Chapter 57? ii) Whether “coir mats/ matting/ floor covering with vinyl (PVC) backing” manufactured by the process of embedding coir yarn into vinyl (PVC) compound and curing by heating / co....

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