2024 (6) TMI 171

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.... 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 PRODUCTION UNDER THE MINISTRY OF DEFENCE, which....

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....ith 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 decided in any proceedings under any of the provisions of the Act, against the applicant. 9. The application for advance ruling was forwarded to....

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....ion 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 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 Minist....

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....ffes 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 (CGST & SGST) I 257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece 5% II 224A 9404 Cotton quilts of sale value exceeding Rs. 1000 per piece 12% II 224 9404 Products wholly made of quilted textile materials 12% III 438 9404 Mattress supports , ar....