Home Case Index All Cases GST GST + AAR GST - 2019 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1734 - AAR - GSTClassification of goods - seat adjuster - to be classified under Chapter 8708 at Serial No. 170 of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Chapter 9401 at Serial No. 435A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017? - HELD THAT:- Seat adjuster helps the driver and co-passenger to get into the most comfortable leg position inside the car by using it to move the seat forward and backward as per their convenience to maintain safe posture and position while driving. It helps in adjusting the position of the seat. Additionally, ‘seat adjuster’ contains necessary safety features to protect the occupants in case of a collusion/accident. These are the features of the product ‘Seat adjuster’ and it does not seem to be a part of a seat - The Applicant themselves changed the classification of ‘seat adjuster’ from HSN 9401 to HSN 8708 with effect from April 1, 2019 and paid the applicable GST from November 2017. It seems that the applicant took a right step as a measure of caution and to avoid interest liability. The seat adjuster would be accessories to the motor vehicle and would merit classification under chapter heading 8708, because they are fitted in the motor car for adjustment of the seats for the convenience and comfort of the passangers. Chapter heading 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705.
|