2023 (3) TMI 787 - AAR - GST

Classification of goods - rate of GST - supply of PVC floor mats (Cars) - whether the goods supplied by the applicant would merit classification under CTH 3918 or 8708? - HELD THAT:- Going by the tariff heading, section notes, chapter notes, HSN notes, already reproduced, it is opined that the goods merit classification under CTH 8708 - What is therefore excluded is similar goods as mentioned above of plastics falling under Chapter 39. As is evident, PVC floor mats, for four wheel motor vehicles, does not fall in the exclusion - Again it is evident that the floor mats for four wheel vehicles [cars] made of poly vinyl chloride [PVC] supplied by the applicant does not fall within the exclusion.

The applicant's claim that his supply would fall under CTH 3918 by relying on the rulings of IN RE : M/S. SOFT TURF [2021 (7) TMI 752 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA] & IN RE: NATIONAL PLASTIC INDUSTRIES LIMITED [2018 (8) TMI 1650 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA] is not legally tenable.

Thus, 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%