Parts or accessories of motor vehicle

Parts and Accessories of the Motor Vehicle are classified under the HSN 8708 which attract the GST of 28%

byCA Bimal Jain11/10/202411/10/2024

The AAAR, Andhra Pradesh in the case of M/s Saddles International Automotive & Aviation Interiors (P.) Ltd., held that motor vehicle parts or accessories to be classified under heading 8708 as they are suitable for use solely or principally with motor vehicles of Headings 8701-8705.

GST Article

“Parts or Accessories” of a motor vehicle – interesting dispute

byVikash Agarwal26/05/202427/05/2024

Recently, the USCBP in an interesting case involving classification of a 3-in-1 Car Cleaner revisited is earlier ruling.

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