GST
TRT-2025-
AAR Gujarat
Date:-09-03-23
In:-
Issue Favourable to Tax Payer ?:-
Key Pointers –
- The Applicant, Manishaben Vipulbhai Sorathiya (Autotech), a proprietary concern is engaged in the business of manufacture & supply of floor mats for four wheel motor vehicles [cars]. The floor mats are essentially made of PVC [poly vinyl chloride] material.
- The issue involved here is whether the above product is classifiable under CTH 3918 or under 390410 or 8708?
- The AAR held that CTH 390410 clearly provides that it covers items by the description of Poly vinyl chloride, not mixed with any other substances. This not being the case in the goods manufactured by the applicant the question of the PVC mat of the applicant falling within the ambit of 390410, does not arise.
- The floor mats for four wheel vehicles [cars] made of poly vinyl chloride [PVC], supplied by the applicant, is suitable for use principally with the motor vehicles for which it is being manufactured, it being a tailor made product. As is evident from note 2 of section XVII of the HSN, PVC floor mats for four wheel motor vehicles does not fall in the exclusion.
- Hence PVC floor mats for use in cars supplied by the applicant is classifiable under CTH 8708 & applicable rate of GST would be 28% [14% each of CGST and SGST].
Download Case Law
