TaxTMI 
TaxTMI 
2025 (6) TMI 915
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.... 3. Whether the entry 210A of Notification No 5/2024-Central Tax (Rate) 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 h....
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.... under HSN 94018000 a. Chapter 94 covers "Furniture; bedding, mattresses, mattress supports, cushions, 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....
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....hair or baby carriage is covered in tariff heading 87150010. 2.13 If a baby seat is not covered under 94018000, the applicant is of the view that such baby seat should 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 ....
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....essory to the car and HSN 87089900 is applicable attract 18% GST rate on its supply. Submission on considering the baby car seat as other seat and classified under the chapter 94 having 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 c....
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....ed to support health and wellbeing of infants and children. One of the product imported and supplied by company is baby chair seat used in car for safety of children while driving. Analysis of the Query 3.1 Nature of Commodity: According 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 f....
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.... "Seats of a kind used for Motor Vehicles HSN 94012000." In the information brochure itself mentioned the description of the commodity is specific type of car sheet used in motor vehicles for specific age, weight and height criteria and the commodity mentioned has no use except use in motor Vehicle so it is a seat of a kind use in motor vehicle as per above schedule entry 2010A of schedule-IV. 04. HEARING Preliminary 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 to....
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....retation of this notification. 5.4. We will therefore, be required to refer to the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) in order to find out the correct classification of the said products. Further, since the applicant in his question seeking Advance Ruling wants to know whether their product falls under Chapter Heading 94018000, we find it imperative to refer to the said heading also. The heading 9401 reads as under :- 9401 - Seats (other than those of heading 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 f....
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....the baby chair is not permanently fixed in car, rather it is used as an attachment over and above the main seat of the car and can be fastened easily as and when required. This explanation clearly points out to the fact that baby seats, as referred to by the applicant, is similar to the one covered under Chapter 9401.80 as per the aforementioned HSN Explanatory Notes. In view of the above, we hold that the baby safety seats supplied by the applicant is correctly classified under Chapter 94018000. 5.8. We find that the applicant has raised an apprehension 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 fin....