Car Seat Covers: Integral to Vehicle Design, Subject to 28% GST under HSN 8708

In re Saddles International (GST AAR Andhra Pradesh) In a pivotal ruling by the Authority for Advance Ruling (AAR) in Andhra Pradesh, the classification and GST rate of original car seat covers designed for permanent integration with vehicle seats have been decisively addressed. This determination stemmed from an application by Saddles International Automotive & Aviation Interiors Private Limited, which sought clarity on the GST implications for their OEM-designed car seat covers. The Context and Inquiry Saddles International, a manufacturer supplying original car seat covers to OEMs (Orig...