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Original Car Seat Covers Taxed at 28% Under HSN 8708, Including 14% CGST and 14% SGST.

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Full Text of the Document

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....Classification of goods - original car seat covers - The AAR ruled that, the original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicles by the OEMs as well as the seat manufacturers who further sell to OEMs and are sold with the vehicle as an essential and integral part of seat is classifiable under HSN 8708 and is liable to pay @ 28%(CGST @ 14%+SGST @ 14%).....

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