https://www.taxtmi.com/caselaws?id=759594 AAR West Bengal ruled that baby carriers with hip seats should be classified under HSN code 63079099 as "other made up articles" of textiles. The Authority relied on precedent from COMMISSIONER OF CUSTOMS v. RUBY IMPEX LTD., where car covers were similarly classified under heading 6307.90 as textile articles rather than vehicle parts. The ruling determined that baby carriers made of textile fabric fall under sub-heading 6307.90, attracting GST at 5% for items valued up to Rs. 1,000 per piece and 12% for items exceeding Rs. 1,000 per piece. en-us Tue, 10 Sep 2024 00:00:00 +0530 Tue, 13 May 2025 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759594 AAR West Bengal ruled that baby carriers with hip seats should be classified under HSN code 63079099 as "other made up articles" of textiles. The Authority relied on precedent from COMMISSIONER OF CUSTOMS v. RUBY IMPEX LTD., where car covers were similarly classified under heading 6307.90 as textile articles rather than vehicle parts. The ruling determined that baby carriers made of textile fabric fall under sub-heading 6307.90, attracting GST at 5% for items valued up to Rs. 1,000 per piece and 12% for items exceeding Rs. 1,000 per piece. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759594