TaxTMI 
TaxTMI 
2025 (3) TMI 312
X X X X Extracts X X X X
X X X X Extracts X X X X
....ri materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by M/s. Manishaben Vipulbhai Sorathiya (for short 'Appellant') against the Advance Ruling No. GUJ/GAAR/R/2023/10 dated 9.3.2023. 3. Briefly, the facts are that the appellant is engaged in the manufacture & supply of floor mats for four wheel motor vehicles [cars], which are essentially made of PVC [poly vinyl chloride] mater....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... wherever required; • after the process, Velcro is attached at the bottom/base surface at the appropriate places to form a firm grip; • finally Heel pad made up of PVC is affixed/attached on the exposed surface [upper surface] of one floor mat which is for the vehicle driver's side. 6. The appellant before the GAAR therefore, contended that the floor mat for four wheel motor vehicles [cars] would merit classification under CTH 3918, as the product in question is a floor covering of plastic. 7. In view of the foregoing facts, the appellant sought Advance Ruling on the following questions, viz: What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e motor vehicles for which it is being manufactured, it being a tailor made product; • The second condition is that these goods must not be excluded by the provisions of the note 2 of Section XVII; that PVC floor mats for four wheel motor vehicles does not fall in the exclusion; • under section note 3 of HSN, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded; that in the present case, the floor mats used for four wheel motor vehicles [cars] supplied by the applicant, is principally for use in motor vehicles; • the parts and accessories of chapter 87 include floor mats; that it is not the applicant's case that his product f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....090 is the major input in the manufacture of floor mats; • that since AAR has stated that the goods do not fall under 39, the exclusion of clause 1 (h) would not apply; • that the floor mats are made of textile materials and not merely plastic & hence exclusion of 1(h) cannot apply; • that if for any reason the floor mats are classifiable under 5705 & 8708, then in terms of 3(a) of GRI, 5705 is applicable since it is the most specific description; • that floor mats in question have been excluded from 8708 via explanatory notes. 11. Personal hearing in the matter was held on 21.01.2025 wherein Shri Chintan Kotadiya, CA and Shri Dharmesh Kotadiya appeared and reiterated the submissions ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....licable provisions of law. ii. Classify the floor mats in question under heading 5705. iii. Pass such other order as deemed fit in the interest of justice. The appellant now feels that the product viz PVC floor mats for use in cars would merit classification under HSN 5705, a claim never raised before GAAR. The appellant himself seems unsure as far as the classification of the impugned goods are concerned. Be that as it may, this plea of classifying the product under HSN having been made for the first time before an appellate authority cannot be entertained in terms of the judgement of the Hon'ble Supreme Court in the case of M/s. I.T.C. Ltd 2004 (171) EL 433 SC. 14. Doubtless the principle of res judicata ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed on which the aforementioned averment is made appears to be misconceived. The finding when read holistically, appears to have been given only to point out that the averment of the appellant wherein on one hand he was seeking a classification under chapter 39 and on the other hand was relying on a judgement of the Hon'ble Supreme Court in the case of Uni Products India Ltd, ibid, which classified car mats under chapter 570390.90. Even otherwise, this ground was never raised before the GAAR. 16. The next averment of the appellant that floor mats in question have been excluded from 8708 via explanatory notes already stands answered by GAAR as under: • the parts and accessories of chapter 87 include floor mats (other than....