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SOFT TURF
(Appellate Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SHYAM RAJ PRASAD
ANAND SINGH
Pet. Counsel
P.a. Augustin
Res. Counsel
---

Petitioner / Applicant

SOFT TURF
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Mar 1, 2021
Order No.

AAR/11/2020

Citation

2021(3) TAXREPLY 4643
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ORDER

1. The application for advance ruling stands referred under Section 98(5) of the CGST/SGST Act, 2017. The application has been filed by M/s. Soft turf Alleppey bearing GSTIN 32ADQPG340PIZF. The dealer is engaged in the manufacture and supply of floor mats made of poly vinyl chloride known commonly as PVC carpet mats. Brief facts of the case 2. The applicant 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" 3. As there was difference of opinion the same was referred to the appellate authority for advance ruling U/s 98(5) of the GST Ac. Section 98(5) of CGTST/SGST Act specifies that where the members of the Authority diffe....

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