https://www.taxtmi.com/caselaws?id=408789 The Track Assembly manufactured by the applicant, used in automotive seating systems, was classified under CTH 8708 as an accessory to motor vehicles, attracting a GST rate of 28%. The ruling determined that the Track Assembly is not an essential part of the seat but enhances functionality. This classification aligns with similar goods and Schedule-IV of Notification No. 1/2017, resulting in a 28% GST rate (14% CGST + 14% SGST) for parts and accessories of motor vehicles. en-us Fri, 07 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408789 The Track Assembly manufactured by the applicant, used in automotive seating systems, was classified under CTH 8708 as an accessory to motor vehicles, attracting a GST rate of 28%. The ruling determined that the Track Assembly is not an essential part of the seat but enhances functionality. This classification aligns with similar goods and Schedule-IV of Notification No. 1/2017, resulting in a 28% GST rate (14% CGST + 14% SGST) for parts and accessories of motor vehicles. Case-Laws GST Fri, 07 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408789