https://www.taxtmi.com/caselaws?id=294062 Sleeping bags made of textile material without feather or down filling, and quilted to keep their layers intact, fall under tariff item 9404 30 90 as other sleeping bags. Heading 9404 covers bedding articles and specifically distinguishes sleeping bags filled with feathers or down from remaining sleeping bags. Where a notification separately addresses articles wholly made of quilted textile materials, the specific description prevails over a general classification. GST applies at the rate prescribed for tariff item 9404 30 90 under Notification No. 01/2017-Central Tax (Rate), as amended. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294062 Sleeping bags made of textile material without feather or down filling, and quilted to keep their layers intact, fall under tariff item 9404 30 90 as other sleeping bags. Heading 9404 covers bedding articles and specifically distinguishes sleeping bags filled with feathers or down from remaining sleeping bags. Where a notification separately addresses articles wholly made of quilted textile materials, the specific description prevails over a general classification. GST applies at the rate prescribed for tariff item 9404 30 90 under Notification No. 01/2017-Central Tax (Rate), as amended. Case-Laws GST Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294062