The Authority for Advance Ruling ( AAR ), Haryana, has recently, in an application filed before it, held that PVC cushion mats taxable at 18% GST.
The aforesaid ruling was made by the AAR when the applicant M/S Oswal Poly Rubbers, filed an application with the questions sought being as to whether PVC cushion mats for motor vehicles (with no textile materials to be used in these) after cutting to size from rolls to fit in motor vehicle floors as per the requirement of the buyers shall fall under HSN Code 39181090/39041090/ 87089900, attracting GST at 18% or 21% respectively, in terms of notification No.1/ 2017 central tax (rate) dated 28.6.2017 and notification No.1/ 2017 state tax (rate) dated 28.6.2017, or tax at any other rate as may be applicable as per law.
The next question sought by the applicant was as to if the PVC mats are received by the applicant from their supplier in the form of roll under HSN Code 39181090/39041090, would its cutting to size, as per the requirements of the buyers and packing make it a different product for classification and tax purposes.
Hearing the contentions of Rakesh Bola, the advocate on behalf of the applicant, the AAR Panel consisting of Sunder Lal, the member CGST, along with Kumud Singh, the member SGST held:
“The supply of the said goods i.e., PVC cushion matts fall under chapter 39 of the GST tariff rates. And the applicable tax rate of the same is 18%”.
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