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MANISHABEN VIPULBHAI SORATHIYA
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Nishant C Shukla
Res. Counsel
---

Petitioner / Applicant

MANISHABEN VIPULBHAI SORATHIYA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 9, 2023
Order No.

GUJ/GAAR/R/2023/10

Citation

2023(3) TAXREPLY 7121
Original Order
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ORDER

Brief facts: M/s. Manishaben Vipulbhai Sorathiya, [Trade name : Autotech], A-14/8, Ground floor, Road Mp/ 7, Udhyognagar, Udhna, Surat- 394 210 [for short -'applicant'] is registered under GST and their GSTIN is 24HHZPS8418D1ZL. 2. 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. 3. The PVC floor mat as per the applicant is made of the following raw materials viz:- [a] PVC leather commonly known as artificial leather; [b] PU Foam also known as polyurethane foam; [c] XLPE foam known as cross linked polyethylene foam; [d] PVC mat, commercially known as Heel pad. 4. According to the applicant, the details of the aforementioned raw materials are as under:- PVC leather commonly known as artificial leather,- It gives the impression of leather; It is d....

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