The Uttar Pradesh Authority For Advance Ruling ( AAR ) ruled that sleeping bags are classifiable under the category of ‘Mattresses’ ( Chapter Heading 9404 30 90 ) of Goods and Service Tax ( GST ) Tariff and 12% GST is payable.
M/S Sureka International, the applicant is registered for the manufacturing and supply of articles of cotton textiles and other articles in the form of stuffed material. The applicant is applying for a tender floated by the Minist1Y of Defense for the supply of sleeping bags.
Referred as (SLEEPING BAG MIC-4 LARGE). Further, as per the specification of the sleeping bag, provided by the applicant, the sleeping bag should have fulfilled the standards of the specifications issued by the joint services specification on bag sleeping mic-4 (directorate of Standardisation Department of defence production under the Ministry of defence.
It was submitted that the Material used in the product in question (BAG SLEEPING MK-4 LARGE ) is 100 % cotton which is according to the specifications as provided under the head MATERIAL of specifications as referred above prescribed by the specified authority.
It was submitted that the product in question falls under the chapter HSN 940430 which mentions 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.
The AAR comprising Amit Kumar and Harilal Prajapati ruled that “The product “sleeping bag” as described in the application will merit classification under Chapter Heading 9404 30 90 of the GST Tariff and would be chargeable to GST at applicable rate @ 12% (CGST @ 6%, SGST @ 6%) under the said tariff entry, presently read with Notification No. 01/2017-Central Tax (Rate) dt. 28.06.2017 (as amended ) ( Sl. No. 224 of Schedule-Il)”.
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