The ‘seat adjuster’ merits classification under Chapter 8708 and taxable @28%
Classification of goods— In the instant case, applicant is a registered manufacturer of seat devices, window regulators and other allied components of seats.
Question on which advance ruling is sought is as follows—
Whether the product; namely ‘seat adjuster’ merit classification under Chapter 8708 at Serial No. 170 of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Chapter 9401 at Serial No. 435A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017
Held that— the seat adjuster would be accessories to the motor vehicle and would merit classification under chapter heading 8708, because they are fitted in the motor car for adjustment of the seats for the convenience and comfort of the passangers. Chapter heading 8708 covers parts and accessories of the motor vehicles of headings 8701 to 8705.
the ‘seat adjuster’ merits classification under Chapter 8708 at Serial No. 170 of Schedule IV of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017. Therefore, the said product is taxable at 14% CGST and 14% HGST.