Classification & rate of GST applicable on supply of PVC floor mats [Cars]

In re Manishaben Vipulbhai Sorathiya (AAR Gujarat) What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under the CGST & SGST? AAR hold that the impugned goods i.e. 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]. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,GUJARAT M/s. Manishaben Vipulbhai Sorathiya, [Trade name : Autotech], A-14/8, Ground floor, Road Mp/ 7, Udhyognagar, Udhna, Surat- 394 210 [for short —`applicantR...