Manishaben Vipulbhai Sorathiya [Trade name:Autotech] ., In re
Date: February 27, 2025
Subject Matter
PVC floor mats for use in cars is classifiable under CTH 8708 & applicable rate of GST would be 28%. AAR ruling upheld.
Summary
The case revolves around an appeal filed by M/s. Manishaben Vipulbhai Sorathiya against an Advance Ruling issued by the Gujarat Authority for Advance Ruling (GAAR) regarding the classification and GST rate for PVC floor mats manufactured for four-whe…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ from each…