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2020 (2) TMI 1468 - AAR - GSTClassification of goods - Rate of GST - sleeping bags - whether qualify as "Other Sleeping Bag, filled and/or quilted with other textile material (excluding filling of Feathers or down)" falling under Chapter Heading 94043090 and attract GST at the rate of 12% Adv.? - HELD THAT:- As per the description provided by the applicant and as per the "Specification of sleeping bag" of tender notice of NDRF, the sleeping bag should have insulation of non allergic synthetic fill, outer shell should be of 100% polyester and treated with a durable water repellant finish, inside shell should be of anti-carcinogen, anti-allergic material, containing 50% cotton. Further as per the description provided by the applicant the inner fill is quilted in order to keep the layer intact. In view of this, we observe that the sleeping bag in question is made up of textile material, does not have fill of feather or down and quilted to keep the layer intact. As per the Rule 3a of the Rules of Interpretation, as applicable to the Customs Tariff, the heading which provides the most specific description shall be preferred to heading having more general description - in view of the application of the applicant the impugned product falls under the category of quilted textile material and accordingly liable to be classified under Chapter Heading 9404 30 90 and accordingly attracts to such GST rate as prescribed under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
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