GST Rate of mats, mattings and floor covering of coir

Last updated: 18 August 2021

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Quick Summary

This advance ruling clarifies the Goods and Services Tax (GST) rate applicable to coir mats, mattings, and floor coverings. The applicant manufactures and trades these items, which feature a coir exposed surface and are backed by materials like PVC or rubber. The ruling addresses the specific tax classification and rate for these products under the CGST and KGST Acts.

Court :
KERALA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX DEPARTMENT

Brief :
GST is applicable at the rate of 12% of Mats and Coirs

Citation :
KER/109/2021

KERALA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES DEPARTMENT TAX, TAX TOWER,

OF :Shri. KARAMANA, THIRUVANANTHAPURAM — 695002

BEFORE THE AUTHORITY Sivaprasad S, IRS& : Shri. Senil A K Rajan

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.

Please find attached the enclosed file for the full judgement

FAQ :

The ruling concerns the Goods and Services Tax (GST) rate applicable to coir mats, mattings, and floor coverings.

The applicant is engaged in the manufacture and trading of coir mats, mattings, and floor coverings that have a coir exposed surface and are backed by PVC, rubber, or similar materials.

The ruling is based on the provisions of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (KGST Act).

The ruling covers floor coverings with coir as the exposed surface, backed by materials such as PVC and rubber.