Saddles International Automotive & Aviation Interiors Private Limited ., In re
Date: April 26, 2024
Court: Appellate Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Sanjay Pant, Girija Shankar
Subject Matter
'Car seat Covers' fall under HSN 8708 attracting 28% GST. AAR ruling upheld.
Summary
In the case of **Saddles International Automotive & Aviation Interiors Private Limited** decided by the GST Appellate Authority for Advance Ruling (AAAR) in Andhra Pradesh, the primary issue was the classification of seat covers for motor vehicle…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specificall…