https://www.taxtmi.com/caselaws?id=776291 Parts of seats of a kind used for motor vehicles remain classifiable under Tariff Heading 9401 and, specifically, under Tariff Item 9401 90 00, because the amended rate notification carved out only complete motor vehicle seats into the higher-rate entry while retaining "parts thereof" in the residual entry. On that basis, such parts attract GST at 18% under Serial No. 435A of Schedule III. The classification scheme, explanatory notes and contemporaneous circular were read together to confirm that only the seats themselves were shifted to the separate entry, not their parts. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776291 Parts of seats of a kind used for motor vehicles remain classifiable under Tariff Heading 9401 and, specifically, under Tariff Item 9401 90 00, because the amended rate notification carved out only complete motor vehicle seats into the higher-rate entry while retaining "parts thereof" in the residual entry. On that basis, such parts attract GST at 18% under Serial No. 435A of Schedule III. The classification scheme, explanatory notes and contemporaneous circular were read together to confirm that only the seats themselves were shifted to the separate entry, not their parts. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776291