GST, AAR Karnataka Ruling Dated 28/07/2025 – Classification of Motor Vehicle Seat Parts Under GST 

Case of Fine Tools India Pvt Ltd, AAR Karnataka Ruling Dated 28^th July 2025.  AAR ruled that the parts of Seats of a kind used for motor vehiclesare classifiable under Tariff heading 9401 (Specifically under Tariff Heading 9401 90 00) and attract GST rate of 18%, in terms of entry number 435A of Schedule III to the Notification 1/2017 (Rate) dated 28^th June 2017. 

(Link: AAR Karnataka Ruling Dated 28/07/2025)