PVC cushion mats falls under chapter 39 of GST tariff rates

By Editor Goods and Services Tax Judiciary February 9, 2023

Case Name: In re Oswal Poly Rubbers (GST AAR Haryana)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Haryana, Advance Rulings

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In re Oswal Poly Rubbers (GST AAR Haryana) Q1. To clarify as to whether 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 as per the requirement of the buyers and packing shall fall under HSN Code 3918 1090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% [14% (CGST) and 14% (SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 or tax/any other rate as may be applic...

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