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2023 (12) TMI 508 - AUTHORITY FOR ADVANCE RULING, TAMILNADUClassification of goods - rate of tax - Two wheeler seat covers - to be classified under HSN code 9401 2000 or 87089900 or under or 87149990? HELD THAT:- The commodity manufactured by the Applicant i.e., Two Wheeler seat cover does not merit classification either under CTH 8708 or 9401 and if the Seat covers are cleared under CTH 87149990 the GST applicable is not 5% as collected by some of the taxpayers - Motorcycles are classified under CTH 8711 and on the seats of such Motorcycles, the seat covers are fitted. Hence, these seat covers are nothing but part and accessories of Motorcycles and fall under CTH 8714, and more specifically under CTH 87149990. Thus, the Two wheeler seat covers are specifically covered under CTH 87149990 and are taxable (@ 14% CGST + 14% SGST vide entry no. 174 of Schedule IV of Notification No. 1/2017- CT(Rate), dated 28.6.2017, as amended.
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