28% GST Applicable on Car Seat Covers If They Function as Essential and Integral Part: AAAR [Read Order]
It was observed that these seat covers, while enhancing functionality and protection, remain an integral part of the seat assembly rather than mere accessories as they were designed in line with the car’s safety guidelines
By Varda Marakkar - On August 8, 2024 6:46 pm - 2 mins read
Recently, the Andhra Pradhesh bench of the Appellate Authority for Advance Ruling (AAAR) held that 28% GST is applicable on car seat covers if they serve the function of an essential and integral part of the seat’s assembly. The case involves the appellant, Saddles International Automotive & Aviation Interiors Private Limited, who sought an advance…
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