AAR No. 13/AP/GST/2023

In re: SADDLES INTERNATIONAL AUTOMOTIVE & AVIATION INTERIORS PVT. LTD.

Date Issued: 15 December 2023
Source: 2024 (84) G.S.T.L. 375 (A.A.R. - GST - A.P.)
Views: 11

Summary

Car seat covers - Motor vehicle parts and accessories - Heading 8708 - Car seat covers manufactured and designed to permanently fit over raw foam seat of vehicles - Applicant is engaged in manufacturing and supplying original car seat covers made from fabric, designed to fit permanently over raw foam seat installed in vehicle, to Original Equipment Manufacturers (OEMs) as well as to seat manufactures who further sold it to OEMs, sold with vehicle - On question, whether such seat is classifiable under Heading 9401, liable to GST at rate of 18% under Sl. No. 435A of Schedule III of Notification No. 1/2017-C.T. (Rate), dated 28-6-2017 - HELD : Permanent seats were explicitly designated for exclusive utilization within a specified motor vehicle, thereby serving a specialized function meticulously aligned with precise design and manufacturing specifications of said particular vehicle - Nomenclature ‘Permanent seat cover’ was employed to underscore highly specialized nature of these seating arrangements, exemplifying a bespoke creation characterized by an assiduous focus on detail, ensuring seamless integration with intended motor vehicle - Distinctive design and bespoke manufacturing…