Advance Rulings

2019(03)LCX0197(AAR): Abubacker Kaleel Rahman, M/S. Sameer Mat Industries: Plastic mats manufactured by using mono-filament strips and the like of plastics falls under Chapter 46. Polypropylene mats manufactured by plaiting together the Polypropylene mono-filament or tube or straw come under the Chapter 46 of CTA, 1975 taxable @ 12% vide Entry 103 of Schedule II till 25-01-2018 and thereafter at 5% vide Entry 198A of the Schedule I of N/N 01/2017 CT(R)