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UNITED RUBBER INDUSTRIES
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD.S
SENIL A K RAJAN
Pet. Counsel
Balagopal .m
Res. Counsel
---

Petitioner / Applicant

UNITED RUBBER INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 26, 2021
Order No.

KER/109/2021

Citation

2021(5) TAXREPLY 4503
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ORDER

The applicant is engaged in manufacture and trading of Coir mats / mattings / floor / covering backed by PVC, Rubber etc and having coir as its exposed surface, when in use. 2. At the outset, the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KGST Act) are same except for certain provisions. Accordingly, a reference hereinafter to the provisions of the CGST Act, Rules and the notifications issued there under shall include a reference to the corresponding provisions of the KGST Act, Rules and the notifications issued there under. BRIEF FACTS OF THE CASE: 3. The applicant manufactures mats, mattings and floor coverings of coir by various processes like weaving, tufting etc and are classified under headings 5702, 5703 and 5705 based on the method of manufacture. During such manufacturing process products may or may not be impregnated / embedded....

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10 May

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11 May

☑ Monthly | GSTR-1

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13 May

☑ Monthly | GSTR-5

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20 May

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25 May

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