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.
2. The applicant, a proprietary concern is engaged in the business of manufacture & supply of floor mats for four wheel motor vehicles [cars]. The floor mats are essentially made of PVC [poly vinyl chloride] material.
3. The PVC floor mat as per the applicant is made of the following raw materials viz:
[a] PVC leather commonly known as artificial leather;
[b]PU Foam also known as polyurethane foam;
[c]XLPE foam known as cross linked polyethylene foam;
[d]PVC mat, commercially known as Heel pad.
4. According to the applicant, the details of the aforementioned raw materials are as under:
