PVC Floor Mat Classified Under Chapter 39 for GST; 18% Rate with 9% CGST and 9% SGST Applied.
Case-Laws
GST
GST – Classification of the PVC floor mat – The present product is made from PVC only and there should be no doubt whatsoever that the same would fall in Chapter 39 which covers PVC, a polymer and articles thereof – cannot be classified under the Heading 5705 – applicable rate of GST theron would be 18% (9% each of CGST and SGST) – AAR
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