Manishaben Vipulbhai Sorathiya [Autotech] ., In re
Date: March 9, 2023
Subject Matter
PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%
Summary
The HSN note under 8708 covers parts and accessories of the motor vehicles falling under 8701 to 8705 subject to two conditions. The first condition being that the goods in question must be identifiable as being suitable for u…
M/s. Manishaben Vipulbhai Sorathiya, [Trade name : Autotech], A-14/8, Ground floor, Road Mp/ 7, Udhyognagar, Udhna, Surat- 394 210 [for short —`applicant’] is registered under GST and their GSTIN is 24HHZPS8418D1ZL. 2. The applicant, a proprietary concern is engaged in the business of manufacture & supply of floor mats for four wheel motor vehicles [cars]. The floor mats are essent…