2019 (2) TMI 831

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....applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (a) and it is given as under: a. classification of any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AAACG8747R1ZR, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant is a listed company on BSE Limited. The company is engaged in manufacturing and sales of fabrics, home furnishings (including quilts) and apparels. b. The applicant manufactures....

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....ttresses), products wholly made of quilted textile material and cotton quilts] 18% d. The applicant is classifying the cotton quilts as per value of the quilt as mentioned in Schedule No. I and Il above. For other quilts (other than cotton quilts) the classification is being made under Sr. No. 224 of Schedule II applying GST @12% considering it as the 'Products wholly made of quilted textile materials'. e. It may be noted that File No. 60/1/2012-CX-1 (copy enclosed) dated 18 September 2013, issued by the Ministry of Finance, Government of India clarified that quilt classifiable under heading 9404 is covered by the description "Product wholly made of quilted textile material' and benefit of exemption notification No. 1/2011-CE dated....

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....at Sr. No. 438 was substituted in Schedule III as under: • In. S.No. 438 for entry in column (3), the entry "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilted textile material and cotton quilts]" shall be substituted; Thus, from above it is clear that quilts are 'products wholly made of quilted textile material' and the same is excluded from Sr. No. 438 in Schedule III. Thus it would be appropriately classifiable under Schedule II....