Case LawHR/HAAR/20/2022-23
Oswal Poly Rubbers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- February 9, 2023
- Type:
- Advance Ruling
- Members:
- Kumud Singh. Sunder Lal
Subject
PVC Cushion mats for motor vehicles fall under HSN '3918' attracting 18% GST
Classification
Summary
Questions Answers To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under…
Judgement
APPLICANT’S ELIGIBILITY FOR SEEKING AN ADVANCE RULING: To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts…