Classification of goods - Bike and Scooter seat cover - to be ...

Bike and scooter seat covers reclassified as accessories, not essential parts; taxed at 28% GST under CTH 87141090.

March 15, 2024

Case Laws GST AAAR

Classification of goods - Bike and Scooter seat cover - to be classified under CTH 87089900 or not - rate of tax of 28% is correct or not - The Appellate Authority found that seat covers are not integral to the seat's function but are accessories enhancing comfort, convenience, or aesthetics. Thus, they do not qualify as 'parts' of seats. The Authority clarified the distinction between parts and accessories, emphasizing that parts are essential for functionality, whereas accessories are not. Consequently, it was determined that seat covers are correctly classified under CTH 87141090, attracting a 28% GST rate, thereby modifying the AAR's classification to 8714 10 90 but maintaining the tax rate.

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Classification of goods - Bike and Scooter seat cover - to be ...

Bike and scooter seat covers reclassified as accessories, not essential parts; taxed at 28% GST under CTH 87141090.

March 15, 2024

Case Laws GST AAAR

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