AAR Rejects Application Due to Vagueness, Incompleteness & Questions Beyond Scope

In re Yanfeng Seating (India) Pvt Ltd (GST AAR Gujarat) Authority for Advance Ruling (AAR) under Goods and Services Tax (GST) in Gujarat has rejected an application filed by M/s. Yanfeng Seating (India) Pvt Ltd. The company had sought clarity on GST rates and classification for items falling under HSN 9401, specifically distinguishing car seats (HSN 94012000) from other subcategories. However, the AAR found the application to be vague and containing questions beyond its jurisdiction. Yanfeng Seating had approached the AAR citing ambiguities arising from recent changes in GST notifications and ...