TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 176
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....on is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017. 3. It is observed that the question raised by the applicant fall within the ambit of Section 97 of the GST ACT. The applicant has paid Rs.5,000/- under SGST (CPIN No. 25053700198339 dated 31-05-2025), and another Rs.5,000/- under CGST (CPIN No. 25063700015743 dated 10-06-2025) towards the fee for Advance Ruling. The Applicant has declared that the question raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act 4. Brief Facts of the case: 1. M/s Coastal Foam Private Limited, is engaged in the manufacture of coir felt / sheets. The Raw materials consumed are Coir Fibre and LM fibre. The process to produce the coir sheet/felt is as detailed below. Product Description: Coir Sheet The Coir Sheet is an eco-friendly, high-performance product that is produced by mixing natural coconut coir fibres with low melt polyester fibres and bonding them through a resin-free thermal process. The Coir Sheet finds extensive use ....
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....hat no proceedings lying pending with the issue, for which the advance ruling sought by the applicant. 6. Applicant's Interpretation of Law: The Applicant manufactures coir felt/ sheets and supply to customers according the length, width and height required. The applicant supply the coir felt/coir sheets as such without addition of any other product including covering or packing with any other commodity. The HSN of coir sheets or felts are not explicitly notified. There is ambiguity is nothing the HSN. The Applicant is charging the tax @ 12 % since the coir products are taxable @ 12 % in view of the fact the goods were enlisted at serial No.223 of Schedule-II HSN 9404. 7. Personal Hearing: The proceeding of Personal Hearing was conducted on 17.06.2025, for which the authorized representative, Sri Tandra Gowri, GST Practitioner has appeared and reiterated the facts narrated in their application and submitted (i) photocopies of the product 'coir felt/sheets', (ii) Additional submissions, (iii) Copy of specific extract from Notification No. 1/2017-Centtal Tax(Rate), dated 28.6.2017 relating to HSN codes pertaining to coir products and (iv) Manufacturing process....
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....ed that the goods manufactured by them fall within the meaning of "COIR PRODUCTS" as defined under Section 3 (d) of The Coir Industry Act, 1953. Section 3(d) read as under. (d) "coir products" means mats and mattings, rugs and carpets, ropes and other articles manufactured wholly or partly from coir or coir yarn; It is further submit that the rate of tax was prescribed as 12% (6% CGST & 6% SGST) for coir products fall under II Schedule under HSN 9404. It is now mandatory to notify the 8 (eight) digit HSN wise summary in monthly returns. We humbly submit that without prejudice to the above submission / argument, we further submit the following. HSN 5609 READ AS UNDER: "Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables not elsewhere specified or included" HSN 5609 00 10 READ AS UNDER "Products of Coir" "The Hon'ble High Court of Allahabad in the case of M/s Commissioner of Sales Taxes Vs. Bareilly Rope Stores 1987 UPTC 1200 (1988) 69 STC 241(All) decided on 27-8-1987 held as under. "Hon'ble Supreme Court has held in the case of Commissioner of Sales Tax V. Sarin textile Mills 1975 UPTC 429 ....
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....essing and integrates with the coir matrix to provide structural cohesion, eliminating the need for chemical adhesives or synthetic resins. Coir and low-melt fibres are opened and cleaned, carded into a uniform mat, then thermally bonded in an oven so that the low-melt fibres fuse with the coir, and finally cooled, trimmed, and cut to size. The applicant contended that the goods produced are pure coir products, covered under Serial No. 223 of Schedule-II of the APGST Act, 2017. As the HSN 9404 sub-heading for coir products is not explicitly notified, clarification is sought on the applicable sub-codes and rate of tax. Further, in the additional submissions, the applicant stated that under Section 3(d) of the Coir Industry Act, 1953, "coir products" include mats, mattings, rugs, carpets, ropes, and other articles manufactured wholly or partly from coir or coir yarn; that they procure coconut coir fibre and Low Melt Polyester Fibre, clean the coir fibre, and layer both fibres using cross or vertical lappers to form a uniform mat. This mat passes through a heating oven, where the polyester fibre softens and bonds with the coir fibre, creating a stable composite sheet, which i....
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....Not elsewhere specified or included: 5609 00 10 Products of coir kg. 10% 5609 00 20 Articles made up of cotton yarn kg. 10% 5609 00 30 Articles made up of jute kg. 10% 5609 00 90 Other kg. 10% 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 10 00 Mattress supports kg. 25% Mattresses 9404 21 Of cellular rubber or plastics, whether or not covered: u 25% 9404 21 10 Of rubber u 25% 9404 21 90 Of plastic u 25% 9404 29 Of other materials: 9404 29 10 Spring interior u 25% 9404 29 20 Of Rubberised coir with or without combination of other materials, whether or not with metallic springs. u 25% 9404 29 90 other u 25% 9404 30 Sleeping bags: 9404 30 10 Filled with feathers or down u 25% 940....