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 t...