https://www.taxtmi.com/caselaws?id=450894 The AAAR, Tamil Nadu ruled on classification of bike and scooter seat covers manufactured by cutting U Foam and stitching with Rexine sheets. The appellant argued seat covers should be classified under CTH 94019900 as parts of seats, not accessories under CTH 87141090. The AAAR held that seat covers are accessories, not integral parts essential for seat functioning, as they are sold separately by dealers on optional basis rather than by original manufacturers. The authority modified the lower AAR ruling, classifying seat covers under CTH 87141090 at 14% CGST + 14% SGST, rejecting the appellant's claim for classification as seat parts. en-us Fri, 02 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450894 The AAAR, Tamil Nadu ruled on classification of bike and scooter seat covers manufactured by cutting U Foam and stitching with Rexine sheets. The appellant argued seat covers should be classified under CTH 94019900 as parts of seats, not accessories under CTH 87141090. The AAAR held that seat covers are accessories, not integral parts essential for seat functioning, as they are sold separately by dealers on optional basis rather than by original manufacturers. The authority modified the lower AAR ruling, classifying seat covers under CTH 87141090 at 14% CGST + 14% SGST, rejecting the appellant's claim for classification as seat parts. Case-Laws GST Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450894