https://www.taxtmi.com/caselaws?id=450893 The AAR Tamil Nadu classified car seat cushion suspension wires and steel hooks under HSN 94019900, attracting CGST 9% plus SGST 9%, rather than HSN 87089900 with CGST 14% plus SGST 14%. The Authority determined these items are integral parts of seat structure, essential for basic cushioning function and forming building blocks of the steel framework. Without these components, the seat cannot achieve its basic structure or cushioning effect, making them seat parts under Chapter 9401 rather than general motor vehicle accessories under Chapter 8708. en-us Wed, 20 Dec 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450893 The AAR Tamil Nadu classified car seat cushion suspension wires and steel hooks under HSN 94019900, attracting CGST 9% plus SGST 9%, rather than HSN 87089900 with CGST 14% plus SGST 14%. The Authority determined these items are integral parts of seat structure, essential for basic cushioning function and forming building blocks of the steel framework. Without these components, the seat cannot achieve its basic structure or cushioning effect, making them seat parts under Chapter 9401 rather than general motor vehicle accessories under Chapter 8708. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450893