9911796707
TMI Blog2019 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling as it falls under ambit of the Section 97 (2) (a) and it is given as under: a. classification of any goods or services or both; Further, the applicant being a registered person, GSTIN is 08AAACG8747R1ZR, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: a. The applicant is a listed company on BSE Limited. The company is engaged in manufacturing and sales of fabrics, home furnishings (including quilts) and apparels. b. The applicant manufactures quilts for which the advance ruling is sought fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quilt as mentioned in Schedule No. I and Il above. For other quilts (other than cotton quilts) the classification is being made under Sr. No. 224 of Schedule II applying GST @12% considering it as the 'Products wholly made of quilted textile materials'. e. It may be noted that File No. 60/1/2012-CX-1 (copy enclosed) dated 18 September 2013, issued by the Ministry of Finance, Government of India clarified that quilt classifiable under heading 9404 is covered by the description "Product wholly made of quilted textile material' and benefit of exemption notification No. 1/2011-CE dated 1 March 2011 is available. f. The term 'products wholly made of quilted textile materials' was introduced under Entry 123 of Notification No. 1/ 2011-CE dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [other than coir products (except coir mattresses), products wholly made of quilted textile material and cotton quilts]" shall be substituted; Thus, from above it is clear that quilts are 'products wholly made of quilted textile material' and the same is excluded from Sr. No. 438 in Schedule III. Thus it would be appropriately classifiable under Schedule II at Sr. No. 224 attracting GST@ 12%. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT Applicant has sought ruling to be pronounced under section 97 (2) (d) of the CGST Act 2017, on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
