TMI Blog2019 (2) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... of service of this order. The Issue raised by M/s. Bella Casa Fashion Retail limited, E-102-103, RIICO EPIP Sitapura Industrial Area Jaipur, Rajasthan 302022 {hereinafter the applicant} is fit to pronounce advance 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II 224 404 Products wholly made of quilted textile materials 12% III 438 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 [other than coir products (except coir mattresses), products wholly made of quilted textile material and cotton quilts] 18% d. The applicant is classifying the cotton quilts as per value of the quilt as mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. To avail the benefit of the notification it would be sufficient if the quilts under consideration are classifiable under the heading 9404 and are covered by the description Products wholly made of quilted textile material . Any other interpretation such as exemption being dependent on the process of manufacture would make the notification unworkable, as it may not be possible to ascertain the manufacturing process from the examination of the finished product. g. In GST vide Notification no. 41/2017-Centra Tax (Rate) dated 14.11.2017 entry at Sr. No. 438 was substituted in Schedule III as under: In. S.No. 438 for entry in column (3), the entry Mattress supports; articles of bedding and similar furnishing (for examp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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