Fine Tools (India) Pvt. Ltd ., In re
Date: July 27, 2025
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Prathap Kumar, Rajesh Rama Rao
Subject Matter
"Parts of Car Seats" Taxable at 18% GST, Not 28%
Summary
M/s. Fine Tools (India) Pvt. Ltd., a manufacturer of "parts of seats of a kind used for motor vehicles," sought an advance ruling on the correct GST classification and tax rate for its products. The company manufactures various sub-assemblies for car…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. Fine Tools (India) Pvt. Ltd., (herein after referred to as ‘Applicant’, # 449P, 4th Phase, 10th Cross, KIADB Industrial Area, Peenya 2nd Stage, Bengaluru-560 058, Karnataka, having GSTIN 29AABCF0583FCIZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and S…