28% GST is subjected to be paid on the supply of PVC floor mats for cars, the Gujarat Authority for Advance Ruling (AAR) ruled.
The floor mats used for four-wheel motor vehicles (cars) supplied via the petitioner are principally for use in motor vehicles, the two-member bench of Amit Kumar Mishra and Milind Kavatkar witnessed.
The petitioner would be engaged in the business of manufacturing and supplying floor mats for four-wheel motor vehicles (cars). The floor mats are made from PVC material.
Under the CGST and SGST, the applicant asks for an advance ruling in concern of the proper classification and rate of GST appropriate to the supply of PVC floor mats (cars).
The applicant laid on the advance ruling provided in the case of M/s. Stinzo Automotive (P) Ltd., where the Haryana AAR held that the PVC floor mats, used for motor vehicles, do count under the ambit of 390410.
The AAR observed that CTH 390410 furnished that the same counts the items through the description of polyvinyl chloride, not mixed with any other substances. It not being the case in the goods manufactured via the petitioner, the question of the PVC mat of the petitioner comes beneath the ambit of 390410 does not emerge.
Read Also: GST Rates Applicable to Cars and Its Accessories
As is proof, for the goods to count under the ambit of 390 I to 3914, they are required to be in primary form. The goods in reference to waste, parts, scrap, and semi-manufactured items and articles, suitably needed to be categorized from CTH 3915 onward. Therefore, the goods manufactured through the petitioner, i.e., PVC floor mats for motor vehicles, do not come under the ambit of CTH 3904.
Under CTH 8708, the PVC floor mats for the utilization in cars supplied via the petitioner would be classifiable, AAR ruled.
| Applicant Name | Manishaben Vipulbhai Sorathiya |
| GSTIN of the applicant | 24HHZPS8418D1ZL |
| Date | 09.03.2023 |
| Applicant | Shri Nishant C Shukla, Advocate |
| Gujarat GST AAR | Read Order |
