Classification of Motor Vehicle Seat Parts Under GST

In re Fine Tools (India) Pvt. Ltd (GST AAR Karnataka) The Karnataka Authority of Advance Ruling (AAR) has determined the correct classification and GST rate for the goods manufactured by Fine Tools (India) Pvt. Ltd. The company, which produces sub-assemblies and parts specifically for seats used in motor vehicles, had requested a ruling to confirm its interpretation of the GST rates. The core of the issue was to clarify whether these parts would be subject to the same tax rate as the complete car seats, which had recently been amended. The company argued that while a new entry (210A) in Schedu...