Case Law15/AP/GST/2021
Saddles International Automotive & Aviation Interiors Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- June 21, 2021
- Type:
- Advance Ruling
- Members:
- D Ramesh, Syam Sundar
Subject
'Car seat Covers' fall under HSN 8708 attracting 28% GST
Classification
Summary
Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Answer: Car seat covers fall under the entry at Ser…
Judgement
1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…