Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

YANFENG SEATING (INDIA) PVT LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

KAMAL SHUKLA
P.B. MEENA
Pet. Counsel
Bhavesh Patel
Hiren Parikh
Res. Counsel
---

Petitioner / Applicant

YANFENG SEATING (INDIA) PVT LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 30, 2025
Order No.

GUJ/GAAR/R/2025/18 (In Application No. Advance Ruling/SGST&CGST/2024/AR/35)

Citation

2025(4) TAXREPLY 13306
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Brief facts: M/s. Yanfeng Seating (India) Pvt Ltd, GIDC Industrial Estate, Halol, Gujarat [for short -’applicant’] is registered under GST and their GSTIN is 24AABCY0080A1ZZ. 2. The applicant has filed this application seeking guidance on the appropriate classification and GST rates applicable on goods under HSN 9401 in terms of notification No. 05/2024-Central Tax (Rate) dated 8.10.2024, read in conjunction with circular No. 235/29/2024-GST. 3. The applicant has further stated that the said notification has introduced changes in the classification of items under HSN 9401, moving certain goods from entry 435A of Schedule II (18%) to Entry 210A of Schedule IV (28%), which has led to several ambiguities. 4. In view of the foregoing, the applicant has sought ruling on the below mentioned question viz: i. Confirmation on the GST rates applicable to all items under HSN 9401, distinguishing between car seats (HSN 94012000) and other subcategories? ii. G....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
9
Jun
S
M
T
W
T
F
S
10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).