https://www.taxtmi.com/caselaws?id=753564 The AAR, Uttar Pradesh classified Sleeping Bag Mk4 large under Chapter Heading 9404 30 90, applying the rule that the most specific description takes precedence over general descriptions. The authority determined that sleeping bags constitute quilted textile materials and attract 12% GST rate under Schedule II, Sr. No. 224 of Notification No. 01/2017-Central Tax (Rate). The product was excluded from Schedule III as it falls under products wholly made of quilted textile materials. en-us Fri, 01 Mar 2024 00:00:00 +0530 Wed, 05 Jun 2024 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753564 The AAR, Uttar Pradesh classified Sleeping Bag Mk4 large under Chapter Heading 9404 30 90, applying the rule that the most specific description takes precedence over general descriptions. The authority determined that sleeping bags constitute quilted textile materials and attract 12% GST rate under Schedule II, Sr. No. 224 of Notification No. 01/2017-Central Tax (Rate). The product was excluded from Schedule III as it falls under products wholly made of quilted textile materials. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753564