Oswal Poly Rubbers ., In re
Date: February 9, 2023
Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Kumud Singh. Sunder Lal
Subject Matter
PVC Cushion mats for motor vehicles fall under HSN '3918' attracting 18% GST
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…
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…