Maharashtra AAR holds that PVC Floor Mat is classifiable under Customs Tariff Heading 3918, liable to GST at 18% (9% each of CGST and SGST). Rejects applicant’s claim that said product would merit classification under Chapter Heading 5705 as “other carpets and other textile floor covering, whether or not made up, such as mats & mattings including bath Mats, where cotton predominates by weight of handlooms, cotton rugs handlooms”. Notes that the product is composed only of PVC monofilament yarn and impregnated with liquid PVC (poly vinyl chloride), which is plastics of Chapter 39. Heading 3918 covers floor coverings of plastics,whether or not self-adhesive, in rolls or in form of tiles, and in present case, the manufactured product is of running length which is then cut into size as given/specified by customer. Therefore, same would fall in Entry No. 104A of Schedule III, thereby attracting GST at 18%.
Citation: [TS-147-AAR-2018-NT]