Baby Car Seats Classified as ‘Other Seats’, Not Vehicle Accessories: Maharashtra AAR

In re Artsana India Private Limited (GST AAR Maharashtra)

Providing significant clarity on the classification of child safety products, the Maharashtra Authority for Advance Ruling (AAR) has held that removable baby car seats are to be classified as “Other seats” under the Harmonized System of Nomenclature (HSN) heading 9401 80 00. The authority ruled that these seats are not primary “seats of a kind used for motor vehicles” nor can they be categorised as a general vehicle accessory.

The ruling,

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