2024 (7) TMI 1659

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....e a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. Applicant requested advance ruling on the following: The advance ruling is sought on the GST rate of "Recron filled baby net bed". 4. The contentions of the applicant: 4.1. The applicant is a registered tax payer under the CGST Act, engaged in manufacturing and supply of materials used for new born babies such as baby dresses, baby bed, pillows and baby wrappers. The applicant started business in the year 2014. 4.2. The applicant submits that baby beds in question are manufactured using raw materials such as cotton fabrics, poly staple fibre, zip and runner, plastic pipe and cotton. The initial process of manufac....

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....lause (a) of sub-section (2) of section 97 of the CGST Act, which pertain to the "classification of any goods or services or both". Therefore, the application has been accepted for further consideration based on its merits. 6.2. The issue to be decided is the rate of tax applicable on a specialized material used for new born babies, viz, "Recron filled baby net bed", which is manufactured using different raw materials having different GST rates. The important raw material used for making the goods is recron or poly staple fibre, which is filled in cotton fabrics to make the baby bed. Recron is a polyester fibre, which is a bi-product from petrochemicals. 6.3. On verification of the description of the product, we find that the item in ....