2020 (2) TMI 1468

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....al Area, Site No. 1, Kanpur Nagar, Kanpur, Uttar Pradesh - 208 022 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AAPHR8123N1ZB. 2) The applicant is registered for manufacture and supply of various articles of textile and other articles in the form of stuffed material. The applicant is applying of tender floated by the Directorate General National Disaster Response Force (NDRF in short) for supply of sleeping bags. Further, as per the specification of sleeping bag, provided by the applicant, the sleeping bag should have insulation of non allergic synthetic fill, outer shell should be of 100% polyester and treated with a durable water repellant (DWR) finish, inside shell should be of anti-carcinogen, ....

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....hat his product may be allowed to classify under the Chapter Heading 94043090 as "Other Sleeping Bags" attracting GST @ 12% (6% CGST and 6% SGST). 6). As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending in any proceedings nor decided in any proceedings in the applicant's case, under any of the provisions of the ACT. 7) The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer his comments/ views/ verification report on the matter, which was received in this office vide letter C. No. 63/ Classification of sleeping bag/R-II/DI/ 19 dated 17.01.2020, wherein he has reported that "As the product in question is not made of feather/ down so it cannot....

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....isions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act'. 10). We have gone through the submissions made by the applicant and have examined the explanation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2)(a) of the CGST Act 2017 being a matter related to classification of any goods or service or both. We therefore, admit the application for consideration on merits. 11) We observe that the applicant has sought classif....

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....clause under the Chapter 94 of the Customs Tariff Act, 1975, is as follows: (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) mirrors designed for placing on the floor or ground [for example, cheval-glasses (swing mirrors)] of heading 7009; (c) articles of Chapter 71; (d) parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 8303; (e) furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452); (f) lamps and lighting fittings of Chapter 85; (g) furniture specially designed as parts of apparatus of head....

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.... materials and cotton quilts] 18% 14) We further observe that as per the Rule 3a of the Rules of Interpretation, as applicable to the Customs Tariff, the heading which provides the most specific description shall be preferred to heading having more general description. Further Hon'ble Supreme Court, in the case of M/s. Moorco India Vs Collector of Customs, Madras, has observed that "Where the class of goods manufactured by an assessee falls say in more than one heading one of which may be specific, other more specific, third most specific and fourth general. The rule requires the authorities to classify the goods in the heading which satisfies most specific description." 15). In view of above discussion, we observe that in view of t....