Thus, the authority held that the impugned goods i.e., PVC floor mats for cars is classified under CTH 8708 and attracts GST rate of 28 percent. Thus, the concerned product being identified to be solely used within the four-wheel motor vehicles falls within the category of CTH 8708. The concerned impugned product, based on the nature of material used to manufacture PVC floor mats for cars gets excluded from section XI of CTH of Chapter 39 discussing term “plastic”.
Following the scandal, Volkswagen had to recall millions of cars. The goods falling within the ambit of CTH 3918 include floor coverings of plastics, whether in form of self-adhesive in rolls or form of tiles, walls or ceiling coverings of plastics. Male 6 months old cat is eating all the time. The Authority said that goods, to fall within the limit of 3901 to 3914, must be in primary form, and the goods namely waste, parings, scrap and semi manufactured articles would appropriately be classified from CTH 3915 onwards and thus, the PVC floor mats for cars would not fall within the ambit of CTH 3904. Beginners are offered a whole lot of driving assists while pros have to fight hard to keep the powerful race cars on the tracks. The applicant contended that PVC floor mats for motor cars falls within ambit of CTH 390410, 39 was not legally tenable considering that CTH 390410 covers items made of PVC, not mixed with any other substances and the applicant’s product is an admixture of PVC leather, PU Foam, XLPE Foam. Project Cars 3 is walking the fine line between casual-friendly gameplay and demanding realism and it’s great. The applicant sought an advance ruling in respect to the appropriate classification and rate of GST applicable on supply of PVC floor mats for cars under the CGST and SGST.įor the appropriate classification of the floor mats made up of PVC for motor cars, the Authority relied on General Rules of Interpretation of the first schedule of the Customs Tariff Act, 1975 (‘CTA, 1975’) along with the General Explanatory Notes to the Harmonized System of Nomenclature (HSN) of CTA, 1975.
When McKillop checked with his friend, the friend confirmed that the car had left his premises, but said he assumed McKillop had collected it himself some time earlier.Gujarat Authority for Advance Ruling : In an application sought by a proprietary engaged in the business of manufacturing and supplying floor mats for cars made of Poly Vinyl Chloride (‘PVC’) material, the two-member bench of Amit Kumar Mishra and Milind Kavatkar, ruled that the appropriate classification of the concerned goods i.e., PVC foot mats is CTH 8708 and the applicable rate of Goods and Services Tax (‘GST’) would be 28 percent.
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The British Lambo fan lent his car to a collector friend before the pandemic when he was too busy with work to drive it, but Mckillop was later shocked to receive a letter from the UK’s Driver and Vehicle Licensing Agency (DVLA) telling him that someone was trying to register the car in another name. Which seems to be what happened in the case of Alistair McKillop’s 2001 Diablo 6.0 VT, one of only 12 right-hand drive cars made. But for a casual thief a car like a rare right-hand drive Diablo that looked like a great opportunity to make some easy cash could soon turn into a curse. Sure, if you’re part of a gang that routinely steals high-dollar exotics and have the right contacts across the globe, you might get away with it and make some money. Even trying to sell the parts could land you in trouble because the cars are so rare and distinctive, and the supercar and Lamborghini communities so tight. So it’s easy to see why someone without that kind of cash might want to steal one, but then what do you do with it? You can’t drive it, and swapping its identity with another legitimate, but perhaps damaged, car isn’t simple like it is when you’re dealing with Golf GTIs, where you could buy a battered donor for a couple of thousand bucks.
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