Seat covers designed to permanently fit over raw foam seats of ...

Seat covers permanently fitted over raw foam seats by OEMs/seat manufacturers are classifiable under HSN 9401 or Sl. No. 435A, not 940120 or 8708.

Case Laws GST

August 2, 2024

Seat covers designed to permanently fit over raw foam seats of vehicles by OEMs or seat manufacturers are classifiable under HSN 9401 as "Seats and parts thereof other than aircraft seats" or Sl. No. 435A under Schedule III of N/N. 1/2017-Central tax (rate) dt. 28.06.2017 as amended. Seat covers are accessories for protection and comfort, distinct from seats covered under 940120. To be classified under 8708, parts/accessories must be solely/principally for motor vehicles of 8701-8705, which seat covers satisfy. AAAR ruled seat covers merit classification under 8708 as usable only for motor vehicles.

View Source

← Previous Next →

Seat covers designed to permanently fit over raw foam seats of ...

Seat covers permanently fitted over raw foam seats by OEMs/seat manufacturers are classifiable under HSN 9401 or Sl. No. 435A, not 940120 or 8708.

Case Laws GST

August 2, 2024

You may also like:

Classification of goods - original car seat covers - The AAR ruled that, the original car seat covers which are manufactured and designed to permanently fit over the raw...

Classification of Polyurethane Foam - The polyurethane article made specifically for fitting on furniture or coach seats, etc., and is not a seat in itself. - correctly...

Classification of goods - rate of tax - Two wheeler seat covers - the Two wheeler seat covers are specifically covered under CTH 87149990 and are taxable (@ 14% CGST +...

Deduction u/s 80-IB - as per assessee different sizes of polyurethane foam are used as automobile seats and therefore the end product can be said to be the automobile...

Valuation - The Appellants are not clearing the seat covers along with Water Closets in all cases, does not take away the basic fact that these seat covers are essential...

Classification of goods - rate of GST - Seats even if they are meant to be fitted in railways coaches, would be covered under the heading 94018000 - liable to GST @18%

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...

Classification of goods - product namely 'Car Seat Covers' - Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification...

Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products,...

Forum for Arbitration - Seat of the arbitral proceedings - The closest connection test strongly relied upon by Mr. Himani would only apply if it is unclear that a seat...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

Claim of deduction u/s 80IB - the assessee manufactures is the foam in the shape of seats and therefore it cannot be stated that new product with the help of the PT foam...

GST - Valuation - job work - amortization of cost of moulds and dies etc. - if the contract between OEM and component manufacturer was for supply of components made by...

Classification of imported goods - chairs in disassembled form - There appears to be no doubt that the components of swivel seats/chairs proposed to imported are...

Classification of goods - Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories - Since the Tribunal has yet not expressed its...

Quick Updates: