Saddles International ., In re
Date: December 14, 2023
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): K. Ravi Shankar, B.Lakshmi Narayana
Subject Matter
'Car seat Covers' fall under HSN 8708 attracting 28% GST
Summary
The issue pertains to the classification and GST liability of original car seat covers designed to permanently fit over the raw foam seat of vehicles. The ruling states that these seat covers are not classifiable under HSN 9401 as seats and their par…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are In parimateria 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…