PVC Car Floor Mats Classified Under CTH 8708; GST Rate 28%: AAAR Gujarat

In re Manishaben Vipulbhai Sorathiya [Trade name : Autotech] (GST AAAR Gujarat) Appellate Authority for Advance Ruling (AAAR), Gujarat, upheld the earlier ruling by the Gujarat Advance Ruling Authority (GAAR) classifying PVC car floor mats under Customs Tariff Heading (CTH) 8708, applicable to “Parts and Accessories of Motor Vehicles.” The ruling establishes that these mats, manufactured by M/s. Manishaben Vipulbhai Sorathiya (trading as Autotech), are identifiable as accessories designed exclusively for motor vehicles and are subject to a GST rate of 28% (14% CGST and 14% SGST). T...