TaxTMI 
TaxTMI 
2024 (6) TMI 171
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....g dated 08.12.2023 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with written statement in the form of attachment. 3. The applicant is registered for manufacturing and supply of articles of cotton textile and other articles in the form of stuffed material. The applicant is applying of tender floated by the Ministry of Defense for supply of sleeping bags. Referred as (SLEEPING BAG MK-4 LARGE). Further, as per the specification of sleeping bag, provided by the applicant, the sleeping bag should have fulfill the standards of as per the specifications no. JSS-8465-25-2013 (Revision No. 2) issued by JOINT SERVICES SPECIFICATION ON BAG SLEEPING MK-4 (DIRECTORATE OF STANDARDISATION DEPARTMENT OF DEFENCE PROD....
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....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 9404 30 - Sleeping bags: (12% IGST/6% CGST/6% SGST or UTGST : 9404 : Products wholly made of quilted textile materials) 7. Applicant have filled the application before the good self of Honourable authority/s to seeking rate clarification about the product in question after producing/explaining the contents of product and all necessary documents as evidence. 8. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor dec....
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.... that the applicant has ticked following issues on which advance ruling required- (1) Classification of any goods or services or both (2) Determination of the liability to pay tax on any goods or services or both At the outset, we find that the issue raised in the application is squarely covered under Section 97 (2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 13. We have gone through the submissions made by the applicant and have examined the same. We observe that the applicant has sought advance ruling on the following question- (1) Seeking clarification of rate of tax under GST Act in respect of product referred as Sleeping Bag Mk4 large. 14. The applicant is r....
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.... 16. Applicant further submits that the product in question falls under the chapter HSN 940430. As mentioned in tariff: 9404. 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 9404 30 - Sleeping bags: (12% IGST/6% CGST/6% SGST or UTGST : 9404 : Products wholly made of quilted textile materials) 17. As per Notification No. 1/2017-Integrated Tax (Rate) dt. 28.06.2017 (as amended) quilt is made in the following schedules: Schedule Sr.No. Chapter heading Description of goods GST rate (....
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....or doubt to hold that the applicants product will fall under Chapter Heading 9404 30 90. Further, in view of above discussion, we observe that the impugned product will fall under the category of quilted textile material and accordingly will attract such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended). As per Schedule II, sleeping bags will fall under Sr. No. 224 having the description as " Products wholly made of quilted textile materials" and will attract 12% rate of duty. The applicant's product will not fall in Schedule III because, with respect to Chapter Heading 9404, there is only one Serial No. 438 in Schedule III, which excludes "products wholly made of quilted textile mate....