GST: ‘Seat adjuster’ cannot be termed as part of seat

In re Shiroki Technico India Pvt. Ltd. (GST AAR Gujarat) We find that the ‘seat adjuster’ merely helps in the adjustment of the seat i.e. moving it back and forth as per requirement/convenience and merely improves the efficiency and convenience of the seat but does not form a part of the seat. Even while looking at the function of the ‘seat adjustor’ as well as its use, it can be derived that it can be termed only as an ‘accessory’ and not a part of the ‘seat’. Even in common parlance, the ‘seat adjustor’ is not considered as a part but only as an ‘accessory’ of the sea...