https://www.taxtmi.com/caselaws?id=449902 AAR, Andhra Pradesh ruled that original car seat covers manufactured and designed to permanently fit over raw foam seats of vehicles by OEMs and seat manufacturers, sold as essential and integral parts of seats with vehicles, are classifiable under HSN 8708 rather than HSN 9401. The Authority determined these permanent seat covers serve specialized functions aligned with specific vehicle design specifications and transcend mere functional contributions, assuming pivotal roles in ensuring structural integrity and performance. The classification under HSN 8708 attracts GST at 28% (CGST 14% + SGST 14%). en-us Fri, 15 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449902 AAR, Andhra Pradesh ruled that original car seat covers manufactured and designed to permanently fit over raw foam seats of vehicles by OEMs and seat manufacturers, sold as essential and integral parts of seats with vehicles, are classifiable under HSN 8708 rather than HSN 9401. The Authority determined these permanent seat covers serve specialized functions aligned with specific vehicle design specifications and transcend mere functional contributions, assuming pivotal roles in ensuring structural integrity and performance. The classification under HSN 8708 attracts GST at 28% (CGST 14% + SGST 14%). Case-Laws GST Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449902