Tariff classification of seats: GST at 18% under Schedule 3 with clarified treatment for car and two wheeler seats. Goods classifiable under heading 9401 are specified as seats (other than heading 9402), whether convertible into beds, and parts, excluding seats used for aircraft or motor vehicles; these items are placed in Schedule 3 and attract GST at 18%, with a clarification issued on classification and rate for seats meant for four wheeled cars and two wheelers and subsequent textual amendments by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tariff classification of seats: GST at 18% under Schedule 3 with clarified treatment for car and two wheeler seats.
Goods classifiable under heading 9401 are specified as seats (other than heading 9402), whether convertible into beds, and parts, excluding seats used for aircraft or motor vehicles; these items are placed in Schedule 3 and attract GST at 18%, with a clarification issued on classification and rate for seats meant for four wheeled cars and two wheelers and subsequent textual amendments by notification.
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