TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 479
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.... with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act, KGST Act. 2. The applicant submitted that they manufacture & supply the goods i.e. parts of seats of a kind used for motor vehicles (motor cars) and thus has sought advance ruling in respect of the classification of the commodity "parts of seats of a kind used for Motor Vehicles" and the rate of GST applicable thereon. 3. Admissibility of the Application : The applicant claimed that the questions on which advance rulings have been sought are with regard to "Classification of the commodity/goods manufactured and supplied by the applicant and the tax applica....
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....n classified under tariff heading 9401 by us and accordingly the said parts are taxable @18% GST, in terms of entry number 435A of schedule III to the Notification 1/2017-Central Tax (Rate) dated 28-06-2017, as amended by Notification No. 41/2017, Central Tax (Rate) dated 14 -11-2017, which is as under: 435A 9401 [other than [9401 10 00] Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof [other than seats of a kind used for aircraft] The above entry number 435A of Schedule III to the Notification No. 1/2017-Central Tax (Rate) dated 28-06-2017 has been amended further vide Notification No. 05/2024-Central Tax (Rate), dated 08-10-2024 and the same is as under: 435A 9401 [othe....
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....is obviously clear that only car seats (seats of a kind used for motor vehicles) have been brought under the ambit of new serial number and entry 210A in Schedule IV which attracted GST at the rate of 28% with effect from 10-10-2024. Pursuant to clarification issued as above by CBIC, parts of car seats remained intact under the purview/ambit of new (substituted) serial number and entry 435A, of Schedule III and would attract GST at the rate of 18%. PERSONAL HEARING PROCEEDINGS HELD ON 05.06.2025 6. Sri. H N Srinivasa Rao, Advocate & Authorised Representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 7. At the outset we would like to make it cl....
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....d in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. Accordingly we make a reference to the Section Notes and Chapter Notes of the relevant Chapters of the Customs Tariff and also the corresponding Harmonised Commodity Description and Coding System Explanatory Notes of World Customs Organisation (WCO). 10. Section XX of the First Schedule to the Customs Tariff Act, 1975 covers Miscellaneous Manufactured Articles; Chapter 94 covers Furniture; beddin....
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....ription of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, sub heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules. The rates of GST notified under relevant schedules, relevant entries and relevant descriptions in respect of the goods Seats of a kind used for Motor Vehicles and parts thereof in the order of time are as under: (i) 01-07-2017 to 14-11-2017 Schedule IV - 14% SLNo. Chapter/Heading/Sub-heading/Tariff item Description of Goods (1) (2) (3) 211 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof (ii) SI. No. 435A was inserted unde....