Advance Ruling No. 124/AAR/2023

In re: N.R. ENGINEERING INDUSTRIES

Date Issued: 20 December 2023
Source: 2024 (84) G.S.T.L. 406 (A.A.R. - GST - T.N.)
Views: 10

Summary

Car seats cushion suspension wire - Seats and Parts thereof - Heading 9401 - Classification - Applicant-assessee is engaged in manufacture of car seats cushion suspension wire sought advance ruling for classification of its products - HELD : For any product to classify under Heading 9401 same has to be in nature of ‘parts of seats’ - Cushion suspension wire is used instead of coil springs and these are used both in front and back seats of car and also these are forming part of basic skeleton steel structure of seats - Thus without said item, basic structure of seat cannot be achieved and basic function of cushion effect in car seats cannot be achieved - Hence said item is a part of seat, as it is one of building blocks of steel structure and integral part of seat - Therefore car seat cushion suspension wire manufactured by assessee will fall under Tariff Item 9401 99 00 and thereby attracting 18% GST - Section 9 of Central Goods and Services Tax Act, 2017 - Section 9 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 6.5 and 8] Steel hooks - Seats and Parts thereof - Heading 9401 - Classification - Applicant-assessee is engaged in manufacture of steel hooks used for car seats -…