https://www.taxtmi.com/caselaws?id=435401 PVC floor mats for cars made from PVC leather, PU foam, XLPE foam, adhesive, thread and heel pad are classifiable under heading 8708 as motor vehicle parts and accessories because they are finished, tailor-made articles suitable principally for use with motor vehicles, and the HSN specifically includes floor mats other than textile material or unhardened vulcanised rubber. Headings 3904 and 3918 do not apply because 3904 covers PVC in primary forms and 3918 covers floor coverings of plastics in rolls or tiles, which these goods are not. GST is therefore payable at 28%. en-us Thu, 09 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435401 PVC floor mats for cars made from PVC leather, PU foam, XLPE foam, adhesive, thread and heel pad are classifiable under heading 8708 as motor vehicle parts and accessories because they are finished, tailor-made articles suitable principally for use with motor vehicles, and the HSN specifically includes floor mats other than textile material or unhardened vulcanised rubber. Headings 3904 and 3918 do not apply because 3904 covers PVC in primary forms and 3918 covers floor coverings of plastics in rolls or tiles, which these goods are not. GST is therefore payable at 28%. Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435401