Car Seat Covers’ falls under HSN 8708 and attracts 28% GST

In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh)

Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?

Answer: Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 attracting tax rate of CGST+SGST (14%+14%) @ 28%.

Question: Is SI.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?

Answer: Not applicable

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