Classification of goods— In the instant case, the applicant a proprietary concern is engaged in the business of manufacture & supply of floor mats for four wheel motor vehicles. The floor mats are essentially made of PVC [poly vinyl chloride] material.

The applicant is before us raising the following question for advance ruling viz

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

Held 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].