GST classification for seats updated; tariff entry now attracts a revised tax rate effective 22 September 2025. Goods classified under the tariff entry for seats (other than the specific excluded subheading and excluding heading 9402) are subject to GST at 18% effective 22 September 2025; this covers seats whether or not convertible into beds and parts, includes motor vehicle seats, and excludes aircraft seats, pursuant to the referenced integrated tax rate 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.
GST classification for seats updated; tariff entry now attracts a revised tax rate effective 22 September 2025.
Goods classified under the tariff entry for seats (other than the specific excluded subheading and excluding heading 9402) are subject to GST at 18% effective 22 September 2025; this covers seats whether or not convertible into beds and parts, includes motor vehicle seats, and excludes aircraft seats, pursuant to the referenced integrated tax rate notification.
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