9911796707
TMI Blog2024 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (2) of section 97 of the GST Act. 1.5 The applicant states that the questions as raised in the application have neither been decided nor are pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that it is engaged in the business of manufacturing of "BABY CARRIERS WITH HIP SEAT'. The applicant further provides a product description of baby carriers with hip seats, featuring an inbuilt mini diaper bag and convertible sling carry bag with five storage pockets, designed to carry infants and toddlers. The product is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification for its product. Furthermore, the applicant stated that Chapter 87 does not cover any type of normal fabric or Narrow woven fabric or any type of foam or mold, which are dominating raw materials use in its product. So, as per applicant's detailed observation, their product Baby carriers does not come under above mentioned HSN i.e. 8715. After knowing this, the applicant has also observed that most of the suppliers engaged in similar products are classifying the items under HSN code 6307 which is taxable @ 12% on value above INR 1,000/- and @ 5% GST on the value not exceeding INR 1,000/-. The raw materials used and the final product characteristics suggests that there is dominating quantity of normal fabrics, narrow woven f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 schedules as under: (i) 2.5 per cent. in respect of goods specified in Schedule I, (ii) 6 per cent. in respect of goods specified in Schedule II, (iii) ------------------ (iv) ------------------ (v) ------------------- vi) ------------------- 4.4 The applicant is of the view that the goods manufactured by him is covered under HSN 63079099. To accept this proposition, it is necessary to see the description of the goods that fall under Chapter 63 with particular reference to the relevant Tariff Items there under. Chapter 63 covers goods, described as "Other made up textile articles; sets; worn clothing and worn textile articles; rags'. Tariff item under 6307 broadly covers following description of goods: 6307 : OTHER MADE UP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1000 per piece 4.7 In Commissioner of Customs, Acc vs Ruby Impex Ltd [2000(118) E.L.T. 514 (Tribunal), the appellant imported car covers, made of polyester which were used to cover a car when it was parked for long periods; e.g., overnight to protect its surface from the elements. The importer was of the view that goods so imported would be classified under Heading 8708.99 being parts and accessories of motor vehicle. The department did not accept this classification and took a view that the goods were more appropriately classifiable as made up articles of textiles under Heading 6307.90. The Hon'ble Tribunal held that car covers are not part of motor vehicles and are classifiable as made up articles of textiles under sub-heading 6307.90 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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