https://www.taxtmi.com/caselaws?id=435401 The AAR Gujarat ruled that PVC floor mats for cars supplied by the applicant are classifiable under CTH 8708 rather than CTH 3918. The Authority determined that these automotive floor mats do not fall within the exclusions for plastic goods under Chapter 39, despite the applicant's reliance on previous rulings. The goods attract 28% GST rate under the motor vehicle parts and accessories classification, rejecting the applicant's claim for classification under the lower-rated plastic goods category. 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 The AAR Gujarat ruled that PVC floor mats for cars supplied by the applicant are classifiable under CTH 8708 rather than CTH 3918. The Authority determined that these automotive floor mats do not fall within the exclusions for plastic goods under Chapter 39, despite the applicant's reliance on previous rulings. The goods attract 28% GST rate under the motor vehicle parts and accessories classification, rejecting the applicant's claim for classification under the lower-rated plastic goods category. Case-Laws GST Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435401