2025-VIL-73-AAR
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SGST Advance Ruling Authority

GST – Maharashtra AAR - Classification of Baby Car Seat used in motor cars - Whether the baby car seat is correctly classified under HSN code 94018000 – HELD - The explanation to HSN in respect of Sub Heading 9401.80 specifically cover "safety seats suitable for use for the carriage of infants and toddlers in motor vehicles or other means of transport" under sub-heading 9401.80. The baby car seats supplied by the applicant are removable and attached to the vehicle's seats by means of the seat belt and a tether strap, similar to the description in the HSN Explanatory Notes. Therefore, the baby car seats are correctly classified under HSN code 94018000 - the baby car seats cannot be classified under HSN code 87150010 (Baby Carriage) or 87089900 (Parts and Accessories of Motor Vehicles). The baby car seats are not carriages with wheels that are generally pushed by hand, and they are more specifically covered under Chapter 94 as 'Seats'. Further, the Section Notes to Section XVII (which covers Chapter 87) exclude parts and accessories if they are covered more specifically by another heading elsewhere in the Nomenclature. Since the baby car seats are more specifically covered under Chapter 94, they cannot be classified under Chapter 87 – Ordered accordingly - Whether Notification No. 5/2024-Central Tax (Rate) dated 08th October, 2024, which reduced the GST rate to 14% for "Seats of a kind used for Motor Vehicles" under HSN code 94012000, is applicable to the applicant – HELD - The Notification No. 5/2024-Central Tax (Rate) dated 08th October, 2024, is not applicable to the applicant. The baby car seats supplied by the applicant are classified under HSN code 94018000, and the said notification specifically covers "Seats of a kind used for Motor Vehicles" under HSN code 94012000. Since the applicant's goods are classified under a different HSN code, the said notification is not applicable to the applicant.
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