Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?
Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?
States/UT
Order No. & Date
AAR No. 15 /AP/GST/2021 dated: 21.06.2021
Order date
21-06-21
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Category
97(2) b
Year