GST Rate and Classification for Pure PVC Floor Mats Explained
Maharashtra AAR ruled that 100 percent PVC floor mats attract 18 percent GST under plastic heading 3918 rather than textile carpets.
- Ruling
- GST-ARA-17/2017-18/B- 23 Mumbai, dt. 02.04.2018
- Dated
- 02 Apr 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Company asked if PVC floor mats count as textile carpets
- Authority ruled pure PVC mats fall under plastic heading 3918
- Applicable GST rate is 18 percent split as 9 percent CGST and SGST
- Absence of textile material excludes product from textile chapter 57
In short
National Plastic Industries Limited asked the Maharashtra GST Authority for Advance Ruling how to classify its PVC floor mats and what GST rate applies. The company manufactured these mats entirely from PVC plastic yarn and liquid PVC backing without using any textile fabric. The main question was whether such floor coverings qualify as textile carpets under Chapter 57 or plastic floor coverings under Chapter 39.
What has changed
How it worked before
Before this ruling, many manufacturers assumed PVC plastic carpet mats could be classified as textile floor coverings under Chapter 57, expecting a lower tax rate because the product looks like a carpet.
What has changed
The authority ruled that pure PVC mats must be classified under Customs Tariff Heading 3918 as plastic floor coverings. This decision fixed the GST rate on these items at 18% (9% CGST and 9% SGST) under Entry 104A of Schedule III. In practice, businesses selling mats made completely of plastic without a textile base must charge 18% GST.
Who this affects
Manufacturers, importers, and sellers of pure plastic or PVC floor mats and synthetic door mats.
An example
A mat manufacturing business in Gujarat produces synthetic door mats made entirely of liquid PVC and plastic yarn. The owner wants to know whether to charge 18% GST under plastic items or a lower rate under textile carpets. Based on ruling GST-ARA-17/2017/B-23 Mumbai, because the product lacks any textile backing, tax authorities view pure plastic mats under heading 3918 at 18% GST. The business owner should consult a tax professional or file their own advance ruling request before changing their invoice tax rates.
What you should do
If you sell pure PVC floor mats, review your product composition to check if it contains any textile base. Remember that an advance ruling binds only the business that applied for it and its local tax officer. To get legal certainty for your own business, you should apply for a separate advance ruling with your state GST authority.
If you do nothing
Charging a lower GST rate by misclassifying pure PVC mats as textile carpets can lead to demand notices from your tax officer. The tax department can collect the short-paid GST difference along with interest and penalties. Relying on another company's advance ruling will not protect your business during an audit.
The terms explained
- Customs Tariff Heading
- A standardized numerical code used in GST to classify goods so the correct tax rate is charged.
- Advance Ruling
- An official written decision given by tax authorities to a specific business regarding a tax question.
- Chapter 39
- The section of the GST rate schedule that covers plastics and articles made out of plastic.
- Schedule III
- A specific list in GST tax notifications that details items taxable at the 18 percent rate.
The ruling in detail
Authority for Advance Ruling
NATIONAL PLASTIC INDUSTRIES LIMITED
GST-ARA-17/2017-18/B- 23 Mumbai, dt. 02.04.2018 · Maharashtra
Questions before the authority
- To seek the classification of the PVC floor mat and the applicable rate of GST on the same.
Facts
The applicant manufactures PVC Carpet Mats through a two-stage process. In Stage 1, PVC monofilament yarn is extruded to form a non-woven carpet pile on a water bed. In Stage 2, the web is impregnated with liquid PVC, coated, and passed through a heated conveyor oven to bond a solid PVC backing, producing a running length floor mat cut to customer size.
Ruling
| Question | What the authority ruled |
|---|---|
| Classification and GST rate of PVC floor mat | CTH 3918; GST rate 18% (9% CGST + 9% SGST) Classified under Entry 104A of Schedule III to Notification No. 1/2017-Central Tax (Rate) |
The Authority held that the product PVC floor mat falls under **Customs Tariff Heading 3918** as floor coverings of plastics. The applicable rate of GST on the product is **18% (9% CGST + 9% SGST)** under Entry No. 104A of Schedule III to Notification No. 1/2017-Central Tax (Rate).
Reasoning
The applicant sought classification under Chapter 57 (Heading 5705) as textile floor coverings. However, Section XI Note 1(h) excludes nonwovens impregnated, coated, covered, or laminated with plastics under Chapter 39. The impugned product is manufactured entirely from PVC monofilament yarn and liquid PVC backing without any textile material. Since Chapter 39 covers polymers and articles thereof, pure PVC mats are excluded from Chapter 57 and fall squarely under Heading 3918 as **floor coverings of plastics**, attracting 18% GST.
Provisions relied on
- Chapter Heading 3918 of Customs Tariff Act
- Chapter Heading 5705 of Customs Tariff Act
- Section XI Note 1(h) of Customs Tariff Act
- Note 2 to Chapter 39 of Customs Tariff Act
- Entry 104A of Schedule III of Notification No. 1/2017-Central Tax (Rate)
For the practitioner
This ruling establishes that floor mats made purely of PVC (monofilament yarn pile and liquid PVC backing) without any underlying textile base cannot be classified as textile carpets under Chapter 57. Practitioners should ensure that 100% plastic/PVC carpet mats are classified under **CTH 3918 at 18% GST**. The ruling does not settle the classification of composite mats containing an actual textile fabric base or mixed textile fibers.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/maharashtra_gst-ara-17_2017_dt_2.4.18_npil.pdf
Legibility of the scan, as read: high.
Prepared 16-10-2026.
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