GST Rate of 28% applicable on PVC floor mats for use in cars: AAR

CA Pratibha Goyal |Apr 1, 2023 |Views Gray Vinyl Flooring

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 essentially made of PVC [poly vinyl chloride] material.

The applicant has relied upon the case of M/s. Soft Turf [2021 55 GSTL 52 (AAAR)] & National Plastic Industries Ltd [2018(16) GSTL 287 (AAAR Maha)]. The applicant has further in his application stated that floor mats are alternatively also classified under 390410 as held by the Authority for Advance Ruling in the case of M/s. Stinzo Automotive (P) Ltd [2021(47) GSTL 311 (AAR-Haryana)].

What is the appropriate classification & rate of GST applicable on the supply of PVC floor mats [Cars] under the CGST & SGST?

We hold that the impugned goods i.e. PVC floor mats for use in cars supplied by the applicant is classifiable under CTH 8708 & applicable rate of GST would be 28% [14% each of CGST and SGST].

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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