The PVC foot mats manufactured and supplied by the applicant fall under HSN 4904 10, taxable at 18%
Classification of goods— In the instant case, applicant is seeking an Advance Ruling in respect of the following question:
“Whether the detachable foot mats used for motor vehicles, manufactured from PVC including TPU/Foam and sold in detachable condition as standalone products are taxable at 12% or 18%?”
The floor foot mats used for the cars are manufactured from PVC as the raw material and thus are also known as PVC carpet mats in the industry. The manufactured product is of running length generally which is cut into size as per requirement of the customers.
Held that— The PVC foot mats manufactured and supplied by the applicant fall under Chapter 39, Sub-Heading 4904 10, taxable at 18%
The PVC foot mats manufactured and supplied by the applicant fall under HSN 4904 10, taxable at 18%
Classification of goods— In the instant case, applicant is seeking an Advance Ruling in respect of the following question:
“Whether the detachable foot mats used for motor vehicles, manufactured from PVC including TPU/Foam and sold in detachable condition as standalone products are taxable at 12% or 18%?”
The floor foot mats used for the cars are manufactured from PVC as the raw material and thus are also known as PVC carpet mats in the industry. The manufactured product is of running length generally which is cut into size as per requirement of the customers.
Held that— The PVC foot mats manufactured and supplied by the applicant fall under Chapter 39, Sub-Heading 4904 10, taxable at 18%