Seat covers permanently fitted over raw foam seats by OEMs/seat manufacturers are classifiable under HSN 9401 or Sl. No. 435A, not 940120 or 8708.
Case-Laws
GST
Seat covers designed to permanently fit over raw foam seats of vehicles by OEMs or seat manufacturers are classifiable under HSN 9401 as “Seats and parts thereof other than aircraft seats” or Sl. No. 435A under Schedule III of N/N. 1/2017-Central tax (rate) dt. 28.06.2017 as amended. Seat covers are accessories for protection an
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