Priyanka Kumari | Dec 20, 2023 |
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AAR Confirms GST Rate of 28% on bike and scooter seat covers [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR, Tamil Nadu) in the matter of M/s. Lion Seat Cushions Private Limited Confirmed GST Rate of 28% on bike and scooter seat covers.
The Company viz. M/s. Lion Seat Cushions Private Limited, D.No.130/1, Saradha College Road, Salem (hereinafter called as the ‘Applicant) is registered under the GST Acts with GSTIN: 33AACCL1446J1ZP.
The Question and Ruling are:
Question: Whether the GST rate of 28% collected and paid for Bike and Scooter seat cover by the Applicant is correct.
Ruling: 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.
For Official Ruling Download the PDF Given Below:
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