Seat Covers Classifiable as Accessories Under HSN 8708 & not as Seats Under HSN 9401

In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAAR Andhra Pradesh)

In the case of Saddles International Automotive & Aviation Interiors Private Limited before the GST Appellate Authority for Advance Ruling (AAAR) in Andhra Pradesh, the primary issue was the classification of seat covers for motor vehicles. The appellant contended that these seat covers should be classified under Chapter 9401, which pertains to “seats for motor vehicles.” However, the AAAR found that these seat covers are more accurately classified under heading

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