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NATURAL FIBRE TUFT
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Sethumadhavan
Res. Counsel
Na

Petitioner / Applicant

NATURAL FIBRE TUFT
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 12, 2019
Order No.

KER/65/2019

Citation

2019(10) TAXREPLY 950
Original Order
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ORDER

The applicant is manufacturer and supplier of PVC tufted coir mats and mattings. The manufacturing activity is fully mechanized. The coir yarn stacked in creel stand is automatically fed in to the machine where the yarn 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 finished products PVC tufted coir mats, the applicant requested advance ruling on the following: (i) Whether or not item number (A)(xiii) in Schedule I - 2.5% (which reads as Sl. No.219, in column (2), for the figure, “5702, 5703, 5705”, shall pe substituted), referred to in Notification No.34/2017-Central Tax (Rate) dtd.13-10-2017 is meant to cover PVC Tufted Coir Mats and Matting? (ii) 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? (iii) Whether or no....

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