https://www.taxtmi.com/caselaws?id=776292 Parts of seats of a kind used for motor vehicles are classified under tariff heading 9401, specifically tariff item 9401 90 00, because heading 9401 covers seats and parts thereof, while tariff item 9401 20 00 applies only to the seats themselves. The amended rate structure distinguishes between motor vehicle seats and their parts: entry 210A of Schedule IV covers only the seats of a kind used for motor vehicles, while entry 435A of Schedule III continues to apply to parts thereof. The parts are therefore taxable at 18% under entry 435A of Schedule III. en-us Mon, 28 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776292 Parts of seats of a kind used for motor vehicles are classified under tariff heading 9401, specifically tariff item 9401 90 00, because heading 9401 covers seats and parts thereof, while tariff item 9401 20 00 applies only to the seats themselves. The amended rate structure distinguishes between motor vehicle seats and their parts: entry 210A of Schedule IV covers only the seats of a kind used for motor vehicles, while entry 435A of Schedule III continues to apply to parts thereof. The parts are therefore taxable at 18% under entry 435A of Schedule III. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776292