https://www.taxtmi.com/caselaws?id=293232 Detachable PVC foot mats for motor vehicles were held to fall under Chapter 39 as plastics and articles thereof, because the samples were made entirely of PVC bonded by PVC coating and were not textile floor coverings. Heading 5705 did not apply, as the goods were neither cotton, handloom, nor other textile mats of the kind covered by that heading. Note 2(p) to Chapter 39 also did not exclude the product, since it was not classifiable under Chapter 57 or any other chapter of Section XI. The classification therefore attracted GST at 18%. en-us Thu, 14 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293232 Detachable PVC foot mats for motor vehicles were held to fall under Chapter 39 as plastics and articles thereof, because the samples were made entirely of PVC bonded by PVC coating and were not textile floor coverings. Heading 5705 did not apply, as the goods were neither cotton, handloom, nor other textile mats of the kind covered by that heading. Note 2(p) to Chapter 39 also did not exclude the product, since it was not classifiable under Chapter 57 or any other chapter of Section XI. The classification therefore attracted GST at 18%. Case-Laws GST Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293232