https://www.taxtmi.com/caselaws?id=410960 The Authority for Advance Ruling (AAR) determined that car seat covers are classified under HSN 8708, not HSN 9401, as sought by the applicant. This classification places car seat covers under the category of parts and accessories of motor vehicles, subjecting them to a higher tax rate of 28% (CGST+SGST). The AAR clarified that the entry at SI.No.435A of Schedule IV of Notification No.1/2017-Central Tax (Rate) does not apply to car seat covers, affirming their classification as accessories under heading 87.08. en-us Mon, 21 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410960 The Authority for Advance Ruling (AAR) determined that car seat covers are classified under HSN 8708, not HSN 9401, as sought by the applicant. This classification places car seat covers under the category of parts and accessories of motor vehicles, subjecting them to a higher tax rate of 28% (CGST+SGST). The AAR clarified that the entry at SI.No.435A of Schedule IV of Notification No.1/2017-Central Tax (Rate) does not apply to car seat covers, affirming their classification as accessories under heading 87.08. Case-Laws GST Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410960