Daebu Automotive Seat India Private Limited ., In re

Date: May 7, 2021

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Senthilvelavan, Kurinjiselvaan
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Subject Matter

'Track Assembly' which enables the forward and backward movement of a car seat is classifiable under CTH 8708 attracting 28% GST

Classification

Summary

i. What is the correct classification of goods manufactured by the applicant viz. “Automotive Seating System”? p:eq(5)"> The product ‘Track Assembly’ manufactured and supplied by M/s. Daebu Automotive India Private Limited, is…

DAEBU AUTOMOTIVE SEAT INDIA LIMITED, 492, Mannur Village, Vallarpuram Post, Sriperumbudur Taluk, Kancheepuram-602105 (hereinafter called the Applicant) are registered under GST with GSTIN 33AACCD4599E1ZO. They are in engaged in the business of manufacture of seat components and accessories which is added to the manufacturing of full seat of four wheelers. The applicant has preferred an application…

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