https://www.taxtmi.com/caselaws?id=436514 AAR TN ruled that mattresses classified under HSN 940429 supplied to government school hostel students and educational institution hostels are liable to IGST at 18%. The Authority found no exemption available under Notification No.02/2017 IT (Rate) for HSN 9404 supplies to government educational institutions. The ruling clarified that GST notifications provide no exemption or concessional rate based on end-use of mattresses, regardless of supply to government hostels or educational institutions in other states. en-us Tue, 28 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436514 AAR TN ruled that mattresses classified under HSN 940429 supplied to government school hostel students and educational institution hostels are liable to IGST at 18%. The Authority found no exemption available under Notification No.02/2017 IT (Rate) for HSN 9404 supplies to government educational institutions. The ruling clarified that GST notifications provide no exemption or concessional rate based on end-use of mattresses, regardless of supply to government hostels or educational institutions in other states. Case-Laws GST Tue, 28 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436514