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    <title>2025 (3) TMI 312 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The AAAR Gujarat dismissed the appeal regarding GST classification of PVC floor mats for cars. The Authority held that PVC floor mats supplied for use in cars are classifiable under CTH 8708 and attract GST at 28% under CGST and GGST. The applicant&#039;s challenge to this classification and tax rate was unsuccessful, confirming the higher tax liability on these automotive accessories.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766927</link>
      <description>The AAAR Gujarat dismissed the appeal regarding GST classification of PVC floor mats for cars. The Authority held that PVC floor mats supplied for use in cars are classifiable under CTH 8708 and attract GST at 28% under CGST and GGST. The applicant&#039;s challenge to this classification and tax rate was unsuccessful, confirming the higher tax liability on these automotive accessories.</description>
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