https://www.taxtmi.com/caselaws?id=293118 A seat adjuster used to move and adjust a vehicle seat for comfort and convenience, with safety features, was held not to be an essential part of the seat. Applying the settled classification principle that an article complete in itself and used only to improve seat efficiency does not become part of the seat, the AAR classified the product as an accessory of motor vehicles under Chapter 8708 rather than as a seat part under Chapter 9401. The ruling noted that the applicant had already shifted to HSN 8708 and paid GST accordingly. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293118 A seat adjuster used to move and adjust a vehicle seat for comfort and convenience, with safety features, was held not to be an essential part of the seat. Applying the settled classification principle that an article complete in itself and used only to improve seat efficiency does not become part of the seat, the AAR classified the product as an accessory of motor vehicles under Chapter 8708 rather than as a seat part under Chapter 9401. The ruling noted that the applicant had already shifted to HSN 8708 and paid GST accordingly. Case-Laws GST Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293118