9401 [other than 9401 10 00 or 9401 20 00] - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles Clarification Clarification regarding classification of seats meant for four wheeled cars and two-wheelers and the consequent GST rate on seats meant for four wheeled cars and two-wheelers. [ See para 3 of Circular No. 235/29/2024-GST Dated 11.10.2024 ] ************* Notes: As amended vide Notification No. 05/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 before it was read 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] ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017