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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Classification of supply - rate of IGST - supply of Mattress to ...


Karnataka Government School Mattresses Subject to 18% IGST, No Exemptions for End Use, Rules AAR.

April 14, 2023

Case Laws     GST     AAR

Classification of supply - rate of IGST - supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare - supply of Mattress to any Hostel of Educational Institutions - There is no exemption or concessional rate of IGST based on end use of Mattresses. - liable to IGST / GST @ 18% - AAR

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