Classification of goods - rate of GST - supply of PVC floor mats ...

PVC Car Floor Mats Classified Under CTH 8708, Subject to 28% GST Rate.

March 18, 2023

Case Laws     GST     AAR

Classification of goods - rate of GST - supply of PVC floor mats (Cars) - Exclusions from CTH 8708 - 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 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% - AAR

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