Whether "Mats, Mattings and Floor Covering of Coir , if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 & 5705 at Sl No.219 of Schedule1 of Notification No.1/2017 CGST(Rate) dated28062017 within the 5% tax net depending upon the respective manufacturing process of its exposed surface
States/UT
Order No. & Date
KER/109/2021 dated 26.05.2021
Order date
26-05-21
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Category
97(2)(e)
Year