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1. Classification of goods - rate of GST - classification based on process of manufacture (embedding coir yarn in to vinyl (PVC) compound and curing by heating / cooling) -...

2. Classification of goods - Mats, Mattings and Floor Covering of Coir, if backed by PVC, Rubber, Latex etc - Mats, Matting and Floor Covering of Coir backed by PVC,...

3. Classification of goods - PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors...

4. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

5. Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - As is evident, PVC floor mats, for four wheel motor vehicles, does...

6. Classification of goods - PVC carpet mats manufactured by them - classifiable under Tariff Item 5705.00.49 of CTA or under Tariff Item 3918 as held by the SGST Member? -...

7. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

8. Classification of Polypropylene Mats (Floor Mats) - appropriate heading for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99.

9. Classification of goods - rate of GST - sale of solar energy products as Solar Water pumping system as a whole - the supply of solar energy based bore well water pumping...

10. Classification of goods - rate of tax - Polypropylene Mat which are plaited using Polypropylene Straw - the mats are made of Polypropylene, which are definitely not of...

11. GST - Classification of the PVC floor mat - The present product is made from PVC only and there should be no doubt whatsoever that the same would fall in Chapter 39...

12. Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A...

13. MAT credit on the difference between gross tax liability as per normal provisions and MAT provisions as claimed by assessee in ITR instead of base tax as per normal...

14. Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

15. Carry forward and set off of MAT credit - MAT credit available to the assessee prior to demerger, even though, the same is arised on account of SEZ units, the credit for...