Case Law Details
Case Name : In re Manishaben Vipulbhai Sorathiya (AAR Gujarat)
Appeal Number : Advance Rulling No. GUJ/GAAR/R/2023/10
Date of Judgement/Order : 09/03/2023
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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 —`applicant’] is registered under GST and their GSTIN is 241-1HZPS8418D1ZL.
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