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TaxReply India Pvt Ltd

SHIROKI TECHNICO INDIA PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Onkar Sharma
Res. Counsel
Na

Petitioner / Applicant

SHIROKI TECHNICO INDIA PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/42/2020

Citation

2020(7) TAXREPLY 3694
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ORDER

BRIEF FACTS The applicant M/s. Shiroki Technico India Pvt. ltd. vide their application for Advance Ruling has submitted that they are mainly engaged in the business of production and manufacture of seat devices, window regulators and other allied components necessary for functioning of seats and they sell the manufactured parts to seat makers who affix the parts into the seats and thereafter the seat is affixed to the motor vehicle; that the specific product which is the matter of classification in the present application is ‘seat adjuster’ which is manufactured by the applicant and have submitted a diagram of the seat adjuster. The applicant has submitted the specific functions which are performed by the ‘seat adjuster’ as under: Seat adjuster helps the driver and co-passenger to get into the most comfortable leg position inside the car by using it to move the seat forwards and backwards as per their convenience to maintain safe posture and posit....

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