https://www.taxtmi.com/caselaws?id=446824 The AAR TamilNadu ruled that two-wheeler seat covers should be classified under HSN code 87149990 as motorcycle parts and accessories, not under codes 8708 or 9401. The Authority determined that since seat covers are fitted on motorcycle seats and motorcycles fall under CTH 8711, the seat covers constitute parts and accessories of motorcycles under CTH 8714, specifically 87149990. The applicable GST rate is 28% (14% CGST + 14% SGST) as per Schedule IV entry 174 of Notification 1/2017-CT(Rate), not the 5% rate some taxpayers were applying. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446824 The AAR TamilNadu ruled that two-wheeler seat covers should be classified under HSN code 87149990 as motorcycle parts and accessories, not under codes 8708 or 9401. The Authority determined that since seat covers are fitted on motorcycle seats and motorcycles fall under CTH 8711, the seat covers constitute parts and accessories of motorcycles under CTH 8714, specifically 87149990. The applicable GST rate is 28% (14% CGST + 14% SGST) as per Schedule IV entry 174 of Notification 1/2017-CT(Rate), not the 5% rate some taxpayers were applying. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446824