https://www.taxtmi.com/article/detailed?id=10137 The Authority for Advance Ruling concluded that car seat covers are accessories, not integral parts of seats, based on their protective, comfort and cosmetic functions and trade usage. Relying on prior adjudicatory and administrative guidance, the AAR held that seat covers are classifiable under the vehicle parts/accessories entry in Schedule IV of the GST rate notification, not under the seat heading created by the later amendment, and therefore the vehicle parts rate applies; the AAR noted the ruling's persuasive value though it binds only the applicant and jurisdictional authorities. en-us Sat, 25 Dec 2021 10:25:45 +0530 Sat, 25 Dec 2021 10:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10137 The Authority for Advance Ruling concluded that car seat covers are accessories, not integral parts of seats, based on their protective, comfort and cosmetic functions and trade usage. Relying on prior adjudicatory and administrative guidance, the AAR held that seat covers are classifiable under the vehicle parts/accessories entry in Schedule IV of the GST rate notification, not under the seat heading created by the later amendment, and therefore the vehicle parts rate applies; the AAR noted the ruling's persuasive value though it binds only the applicant and jurisdictional authorities. Articles Goods and Services Tax - GST Sat, 25 Dec 2021 10:25:45 +0530 https://www.taxtmi.com/article/detailed?id=10137