PVC Cushion Mats would fall under Chapter 39 being Made of PVC & Taxable at 18%: AAR

Case Details: Authority for Advance Rulings, Haryana Oswal Poly Rubbers, In re - [2023] 149 taxmann.com 261 (AAR-HARYANA)

Judiciary and Counsel Details

• • Sunder Lal & Kumud Singh, Member

Facts of the Case

The applicant was engaged in manufacturing of rubber and PVC mats, flaps and components for domestic and automobile industry. It filed an application for advance ruling to determine whether PVC cushion mats for motor vehicles without using any textile material would fall under Heading No. 3918 10 90/3904 10 90 or 8708 99 00.

AAR Held

The Authority for Advance Ruling observed that the applicant would be procuring these goods in rolls and cutting into specified measurement as per demand of his customers. The applicant also submitted a sample of goods i.e. car foot mat made of PVC material and it was observed that there was no textile material/fabric used in it.

Since, the said goods would be made from PVC only, these goods would fall under Chapter 39 which covers PVC, a polymer and articles thereof. Therefore, it was held that supply of said goods i.e. PVC cushion mats would fall under Chapter 39 and GST at the rate of 18% would be levied.