Case Law Details
In re Stinzo Automotives Pvt. Ltd. (GST AAR Haryana)
The applicant is a manufacturer and supplier of Poly vinyl Chloride (PVC) foot mats for cars. Chapter 57 of the GST Tariff of goods deals with carpets and other textile floor coverings. Heading 5705 includes other carpets and other textile floor coverings, whether or not made up [such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of hand loom].
The general Heading 5705 talks about carpets and textile floor covering where cotton predominates by weight or made of handlooms or cotton rugs of handloom. No sub- heading of Chapter 57 covers carpets made of PVC yarn. A sample of the product i.e. the detachable foot mats was also produced before this Authority at the time of hearing and the Authority is convinced that neither any use of cotton is made in manufacturing of these foot mats and nor are they hand made.
So, it is amply clear that the product of the applicant is not covered under Chapter 57 or more specifically Sub-Heading 5705.
Now, arises the question as to under which Heading/ Sub-Heading does the product PVC foot mats fall. Chapter 39 of the GST Tariff – goods covers plastics and articles thereof. Heading 3904 of this chapter covers Polymers of Vinyl Chloride or of other Halogenated Olefins, in primary forms. As per the manufacturing process explained by the applicant, at the time of personal hearing as well as written submission, the car foot mats are made of PVC fibres, which are bounded to each other by way of liquid PVC coating. In this manner, the foot mats are made entirely of PVC and is clearly covered under the Sub-Heading 4904 10 which covers Poly Vinyl Chloride, not mixed with any other substances, taxable at 18%.
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