https://www.taxtmi.com/caselaws?id=435934 The AAR Haryana ruled that PVC cushion mats for motor vehicles, cut to size from rolls without textile material, fall under HSN Code 39181090 (Chapter 39) rather than 87089900 (car accessories). The authority determined that cutting PVC rolls to customer specifications does not create a different product for classification purposes. Since the mats contain only PVC material with no textile/fabric content, they properly classify under Chapter 39 covering polymers and articles thereof. The applicable GST rate is 18%. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435934 The AAR Haryana ruled that PVC cushion mats for motor vehicles, cut to size from rolls without textile material, fall under HSN Code 39181090 (Chapter 39) rather than 87089900 (car accessories). The authority determined that cutting PVC rolls to customer specifications does not create a different product for classification purposes. Since the mats contain only PVC material with no textile/fabric content, they properly classify under Chapter 39 covering polymers and articles thereof. The applicable GST rate is 18%. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435934