Lion Seat Cushions Private Limited ., In re
Date: February 1, 2024
Subject Matter
Two wheeler seat covers merit classification under the CTH '8714 10 90' and are taxable at 28% GST
Summary
The given case law involves a dispute over the classification of two-wheeler seat covers under the GST framework. The Appellant sought to set aside the ruling by the Authority for Advance Ruling (AAR), which classified the seat covers under CTH '…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically…