https://www.taxtmi.com/caselaws?id=772802 The AAR ruled that baby car seats are correctly classified under HSN 94018000 rather than alternative classifications. The seats cannot be classified under 94012000 as motor vehicle seats since they are additional attachments to existing vehicle seats, not primary seats. They also cannot be classified under 87150010 as baby carriages since they lack wheels and are not hand-pushed, or under 87089900 as vehicle safety accessories. The AAR confirmed baby seats are specifically covered under Chapter 94 as seats. Entry 210A of Notification No. 5/2024 does not apply as it covers tariff item 94012000, not the applicable 94018000 classification. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772802 The AAR ruled that baby car seats are correctly classified under HSN 94018000 rather than alternative classifications. The seats cannot be classified under 94012000 as motor vehicle seats since they are additional attachments to existing vehicle seats, not primary seats. They also cannot be classified under 87150010 as baby carriages since they lack wheels and are not hand-pushed, or under 87089900 as vehicle safety accessories. The AAR confirmed baby seats are specifically covered under Chapter 94 as seats. Entry 210A of Notification No. 5/2024 does not apply as it covers tariff item 94012000, not the applicable 94018000 classification. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772802