Case LawAdvance Ruling No. Order /AAAR/AP/03(GST)/2024
Saddles International Automotive & Aviation Interiors Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- April 26, 2024
- Type:
- Advance Ruling
- Members:
- Sanjay Pant, Girija Shankar
Subject
'Car seat Covers' fall under HSN 8708 attracting 28% GST. AAR ruling upheld.
Classification
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…
Judgement
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…