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2023 (3) TMI 1320 - AAR - GSTClassification of goods - PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing - fall under HSN Code 39181090/39041090 or 87089900? - applicability of N/N. 1/2017-Central Tax(Rate) dated 28.06.2017 and N/N. 1/2017-Statc Tax(Rate) dated 28.06.2017 - If the PVC Cushion mats are received by the Applicant from their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes? HELD THAT:- The applicant will be procuring these goods in rolls and cutting into the specified measurement as per the demand of his customers. The applicant has also submitted a sample of goods i.e. car foot mat made of PVC material and it is observed that there is no textile material/fabric used in it and this authority is convinced that neither there is any use of fabric material nor these are hand made. The said goods is made from PVC only and there should be no doubt that the same would fall in chapter 39 which covers PVC, a polymer and articles thereof. From the perusal of all the aspects of the issue at hand, i.e. factual and legal provisions and relevant notifications and the judgements of the courts of the land, it is observed that the goods do not fall under chapter 57 and also cannot be considered as purely car accessories. The supply of the said goods i.e. PVC cushion mats falls under the chapter 39 of the GST tariff rates. Applicable rate of tax is 18%.
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