Breif Issue :
The Appellant has filed an Appeal against the order which classified the product under heading 3918.
Ref. AAR Order No. GST- MAH/AAAR/SS-RJ/06/2018-19
The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority.
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