Two wheeler seat covers merit classification under the CTH 87149990

In re Lion Seat Cushions Private Limited (GST AAR Tamilnadu) Two wheeler seat covers merit classification under the CTH 87149990 and are taxable @ 14% CGST 14% SGST vide entry no. 174 of Schedule IV of Notification No. 1/2017- CT (Rate), dated 28.6.2017, as amended. Read AAAR Order: Two-Wheeler Seat Covers classifiable under CTH 87141090, 28% GST applicable Condonation of Delay in Appeal Filing with AAAR: Lions Seat Cushions Pvt Ltd FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Lion Seat Cushions Private Limited, D.No.130/1, Saradha College Road, Salem (hereinafter ca...