2025 (5) TMI 1103

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....A) and Shri Hiren Parikh. Brief facts: M/s. Yanfeng Seating (India) Pvt Ltd, GIDC Industrial Estate, Halol, Gujarat [for short -'applicant'] is registered under GST and their GSTIN is 24AABCY0080A1ZZ. 2. The applicant has filed this application seeking guidance on the appropriate classification and GST rates applicable on goods under HSN 9401 in terms of notification No. 05/2024-Central T....

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....g BOE filing for imported car seats to reflect the correct GST rate (28%)? iv. Can other parts fall under CH 87089900 attracting GST @ 28%? 5. Personal hearing was granted on 24.04.2025 wherein Shri Bhavesh Patel, (CA) and Shri Hiren Parikh, appeared on behalf of the applicant and reiterated the facts as stated in the application. The Bench pointed out to the applicant that the questio....

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....ion 97 (2) of the Central Goods and Services Tax Act, 2017, viz .. Section 97. Application for advance ruling (2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination o....