Stinzo Automotives Pvt. Ltd ., In re
Date: March 14, 2019
Subject Matter
PVC foot mats manufactured and supplied by the applicant fall under Chapter 39, Sub-Heading 3904 10, taxable at 18%
Summary
1. Now, arises the question as to under which Heading/ Sub-Heading does the product PVC foot mats fall. Chapter 39 of the GST Tariff – goods covers plastics and articles thereof . Heading 3904 of this chapter covers Polymers of Vinyl Chlo…
1. Submission of the Applicant: 1.1 The application has been filed u/s 97 of the Haryana Goods & Service Tax Act, 2017 seeking an Advance Ruling in respect of the following question: “Whether the detachable foot mats used for motor vehicles, manufactured from PVC including TPU/Foam and sold in detachable condition as standalone products are taxable at 12% or 18%?” 1.2 The floor foo…