Two-Wheeler Seat Covers classifiable under CTH 87141090, 28% GST applicable

In re Lions Seat Cushions Private Limited (GST AAAR Tamil Nadu) Introduction: The Advance Ruling No. 105/AAR/2023 dated 05.09.2023 sparked controversy regarding the classification of two-wheeler seat covers under GST. Lions Seat Cushions Private Limited sought clarification on the correct categorization and applicable tax rate for their products. This article provides a comprehensive analysis of the case and its implications. Detailed Analysis The dispute revolves around whether two-wheeler seat covers should be classified as parts or accessories under the GST regime. The appellant argues for...