GST Rate on Motor Vehicle Seat Parts – AAR Karnataka Ruling

In re Gubbi Rajashekarappa Mahesh (GST AAR Karnataka) This case involves an application for an advance ruling filed by Sri Gubbi Rajashekarappa Mahesh of M/s. Fine Tools (India) Pvt. Ltd. The company manufactures and supplies various sub-assemblies and parts used in motor vehicle seats, such as springs, fasteners, and metal stampings. The applicant sought clarification on the correct classification of these goods and the applicable GST rate. The core of the issue was to determine whether these parts should be taxed at 18% or 28%. The applicant argued that the GST rate on parts of motor vehicl...