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2020 (2) TMI 1418 - AAR - GSTClassification of goods - foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of Carpets falling under Chapter 57 - foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39 - foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39 - foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of top layer of carpets falling under Chapter 56 and lower layer of PVC Plastic falling under Chapter 39. HELD THAT - In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 25.02.2020 vide memo no. 18 dated 17.02.2020, but neither the applicant appeared before the Authority nor did it seek any adjournment. Since, the Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing - the application of Advance Ruling is rejected under Section 98 (2) of the CGST/HGST Act.
Issues: Classification of foot/floor mats for motor vehicles under GST
Issue 1: Classification of foot/floor mats made of Carpets (Chapter 57) The applicant sought clarification on the classification of foot/floor mats made of Carpets under Chapter 57, designed solely for motor vehicle manufacturers. However, the applicant failed to appear before the Authority for Advance Ruling despite being called upon. As per Section 98(6) of the CGST/HGST Act, the Authority is required to pronounce a ruling within 90 days of receiving the application. Since the applicant did not appear and did not seek an adjournment, the application was rejected under Section 98(2) of the CGST/HGST Act. Issue 2: Classification of foot/floor mats made of PVC Plastic (Chapter 39) Similarly, the applicant also sought clarification on the classification of foot/floor mats made of PVC Plastic under Chapter 39, designed for motor vehicle manufacturers. However, due to the applicant's non-appearance and failure to seek an adjournment, the application for Advance Ruling was rejected by the Authority under Section 98(2) of the CGST/HGST Act. Issue 3: Classification of foot/floor mats made of Carpets (Chapter 56) and PVC Plastic (Chapter 39) Lastly, the applicant requested clarification on the classification of foot/floor mats made of a top layer of Carpets falling under Chapter 56 and a lower layer of PVC Plastic under Chapter 39, intended for motor vehicle manufacturers. Despite being called upon to appear before the Authority, the applicant did not show up or request an adjournment. Consequently, in line with the statutory requirement to issue rulings within 90 days, the application was rejected under Section 98(2) of the CGST/HGST Act. In conclusion, the Authority for Advance Ruling, Haryana, rejected the applicant's request for clarification on the classification of foot/floor mats for motor vehicles due to the applicant's non-appearance and failure to seek an adjournment, in accordance with the provisions of the CGST/HGST Act.
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