Case LawAdvance Ruling No. AAR No.13/AP/GST/2023
Saddles International ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- December 14, 2023
- Type:
- Advance Ruling
- Members:
- K. Ravi Shankar, B.Lakshmi Narayana
Subject
'Car seat Covers' fall under HSN 8708 attracting 28% GST
Classification
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…
Judgement
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…