TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 915
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....dated 08th October 2024, applicable on applicant? That the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 1. FACTS AND CONTENTIONS - AS PER THE APPLICANT 1.1 The applicant is a registered company under The Companies Act, having registered address at 7th Floor, Paras Twin Tower Golf Course Road, Sector -54, Gurgaon, Haryana, India, 122002. 1.2 The Applicant is also registered under the Maharashtra Goods and Services Tax Act from 1st July 2017 vide GSTN27AAHCA9155G1ZH, having registered place of business at Bldg. no. 46/53, Indian Corporation Warehousing Complex, Mankoli Naka, Bhiwandi, Thane, Maharashtra, 421302. 1.3 The applicant is a wholesaler / trader of baby and child-care products. The products of applicant are designed to support the health and well-being of infants and children. The applicant also supplies toys, baby c....
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.... and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included illuminated signs, illuminated and name-plates, the like; prefabricated buildings." b. Heading 9401: Within Chapter 94, Heading 9401 specifically categorizes "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof." c. Sub-heading 9401.80.00: This Sub-heading pertains to "Other seats, whether or not convertible into beds," which includes specialized seating not fitting into standard categories, such as baby car seats ... 2.2 To classify under HSN 94018000, an article should qualify under chapter 94 first. 2.3 Additionally, the Note 2 of chapter 94, it states that "the articles referred to in heading 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture. (b) Seats....
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....hould be classified under 87150010 as baby carriage used vehicle. 2.14 Alternatively, the applicant is also of a viewpoint, the baby car seat can also be classified as accessory of vehicle typically designed for carrying the baby. 2.15 Since the baby car seat is placed above the car seat and can be attached and detached and changed as per the need and requirement of the end user. Thus, the baby car seat can also be referred to as accessory of car and the heading 8708 covers the parts and accessories of the motor vehicles of headings 8701 to 8705.Therefore said baby seat can also be classified under HSN 87089900. 2.16 A baby car seat can also be referred to as "baby resistant seat", is a passive safety device designed specifically to keep the child safe in particular like a car crash or in generality. Moreover, the baby car seats are designed in such a way that provide multiple point harness which provide a padded shield to the baby while travelling. 2.17 In general, it is advisable while travelling in a car to fasten the seat belt. The seat belt of the car seat is specifically designed for adults and is not suitable for children or infants. In case if the passenger is carrying ....
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....ing a HSN 94018000. 2.23 As per clause 3 of the General Rules for the interpretation of the Harmonized System, "When by application of Rule 2 (b) or for any other reasons, goods are, prima facie, classifiable under two or more, headings, classification shall be effected as follows: a. The heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. b. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the materials or component which gives them their essential character, in so far as this criterion is applicable. c. When goods cannot be classified by reference to 3(a) or 3(b), they shall be c....
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....g to submission made by applicant, the commodity for which advance ruling is sought is mentioned by the RTP is "Baby Chair seat" which is specifically used for safety purpose of babies in Motor Car. The description of commodity in question is "Unico Evo I size Car seat (BRAND CHICCO)", "Next fit Zip Baby Car seat carbon USA (BRAND CHICCO)". The details on the information leaflet of the said commodity is as under A. Unico Evo i-SIZE (40-150 cm) This car seat is type approved in accordance with ECE R 129/03 for the transport of children: * Whose height is between 40 and 150 cm; * 40-105 cm (Max. 18 kg) - i-Size (Integral Universal ISOFIX Enhanced Child Restraint System) * 100-150 cm - i-Size booster seat (Non-Integral Universal Enhanced Child Restraint System) * Age: from birth to approximately 12 years B. Next fit Zip convertible car seat: This Child Restraint is designed for children ages Birth to 6 years old The Child should meet the age, weight, and height requirements * Weight is between 5 and 65 pounds (2.2 and 29.4 kg). * Height is 49 inches (1245 mm) or less. On perusal of above commodity description, the said commodity in question is of no use elsewhere ot....
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....eliminary e-hearing in the matter held on 24.01.2025. Mr. Deepak Joshi, C.A. appeared, and requested for admission of the application. Jurisdictional Officer Mr. Gopal Nivrrutinath Kshirsagar, Deputy Commissioner of SGST is available. The application was admitted and called for final e-hearing on 03.04.2025. Mr. Deepak Joshi, C.A. Authorized Representative, appeared made oral and written submissions. Jurisdictional Officer Mr. Gopal Nivrrutinath Kshirsagar, Deputy Commissioner of SGST appeared. We heard both the sides. 05. OBSERVATIONS AND FINDINGS: 5.1. We have gone through the records of the case and the submissions made by the applicant from time to time. The applicant is engaged in the trading of baby and child care products. The applicant supplies toys, baby carriages, baby chairs etc. The baby chair supplied by the applicant is used in motor cars for the safety of children while driving. This baby chair can fixed with the help of a clip on the main seat of the car without making any structural changes in the design of the car seat. As per the applicant, the baby chair is not permanently fixed in car, rather it is used as an attachment over and above the main seat of the ca....
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....ng 9402) whether or not convertible in to beds and parts thereof. 94011000 - Seats of a kind used for aircraft 94012000 - Seats of a kind used for motor vehicles 94013000 - Swivel seats and variable height adjustment 940140000 - Seats other than garden seats or camping equipment, convertible in to beds. - Seats of cane, osier, bamboo or similar materials: 94015200 -- Of bamboo 94015300 -- Of rattan 94015900 -- Other 94016100 -- upholstered 94016900 --- Other - Other seats, with metal frames 940170100 -- Upholstered 94017900 -- Other 94018000 - Other seats 94019000 - Parts. 5.5. We find that the goods sold by the applicant are baby seats which are attached to the seat of a motor vehicle for safe carriage of the baby in the motor vehicle. Though, they are designed specifically for use in a motor vehicle, they cannot be classified under 94012000 as seats of a kind used for motor vehicles because these seats are not used for motor vehicles but are used in addition to the normal seats which are attached to a motor vehicle. Such seats are attached on to the already existing seats of a motor vehicle. The heading 94012000 cover....
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.... that the said baby seats can be classified under 87150010 as baby carriage or under 878089900 as a safety equipment under accessory of vehicle. Baby carriage under 87150010 covers carriages whether or not folding, fitted with two or one wheels and generally pushed by hand (push-chairs, perambulators, strollers, etc). Since in the instant case, the baby seats do not come with wheels and are not meant for carriage of babies by generally pushing by hand, the said seats cannot be classified as carriage under 87150010. Further, in respect of whether the said goods classified can be under Chapter 8780 as accessory of a vehicle, we find that, per as clarification given in the explanatory notes in respect of Section Notes to Section XVII (C), (Chapter 87 is covered under Section XVII) parts and accessories, even if identifiable as for the articles of this Section are excluded if they are covered more specifically, by another heading elsewhere in the Nomenclature. We find that the baby seats are more specifically covered under chapter 94 as 'Seats' and therefore, by way of the said exclusion. 5.9. With reference to the applicability of entry 210A of Notification No.5/2024 Central Tax (Rat....