https://www.taxtmi.com/article/detailed?id=9963 The Authority for Advance Ruling held that manufactured car seat covers are not essential parts of seats but are automotive accessories, treated in trade as protective and customising items; accordingly they are classifiable under the motor vehicle parts and accessories entry rather than under the specific seats heading, and supplies of such covers to car seat makers who fit them to seats and vehicles are taxable under that classification. en-us Sat, 21 Aug 2021 11:24:56 +0530 Sat, 21 Aug 2021 11:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9963 The Authority for Advance Ruling held that manufactured car seat covers are not essential parts of seats but are automotive accessories, treated in trade as protective and customising items; accordingly they are classifiable under the motor vehicle parts and accessories entry rather than under the specific seats heading, and supplies of such covers to car seat makers who fit them to seats and vehicles are taxable under that classification. Articles Goods and Services Tax - GST Sat, 21 Aug 2021 11:24:56 +0530 https://www.taxtmi.com/article/detailed?id=9963