Case LawAdvance Ruling No.105/AAR/2023
Lion Seat Cushions Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- September 4, 2023
- Type:
- Advance Ruling
- Members:
- Jayapriya, N Usha
Subject
Two wheeler seat covers merit classification under the CTH 87149990 and are taxable at 28% GST
Classification
Summary
The ruling discusses the classification and correct rate of GST for Two Wheeler seat covers. The applicant was initially paying tax at 28% under HSN 8708 for the seat covers, while competitors were paying tax at 18% under HSN 9401 2000 or 5% under CT…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Lion Seat Cushions Private Limited, D.No.130/1, Saradha College Road, Salem (hereinafter called as the ‘Applicant’) is registered under the GST Acts with GSTIN: 33AACCL1446J 1ZP. 2. The Applicant is a manufacturer of Two Wheeler scat covers for Bikes and Scooters. The Applicant has sought for Advance Ruling re…