The Advance Ruling Authority clarified the rate of tax under the ...

Classification of goods clarified by AAR - Sleeping Bag Mk4 large falls under Chapter Heading 9404 30 90. GST rate of 12% applies.

Case Laws     GST

June 5, 2024

The Advance Ruling Authority clarified the rate of tax under the GST Act for a Sleeping Bag Mk4 large. The classification of goods was determined based on Rule 3a of the Customs Tariff Interpretation Rules, preferring the most specific description. Citing a Supreme Court case, it was emphasized that goods should be classified under the heading with the most specific description. Since "sleeping bags" are specifically mentioned under Chapter Heading 9404 30, the product was classified under this heading. The product was deemed to fall under the category of quilted textile material, attracting a 12% GST rate as per Notification No. 01/2017-Central Tax (Rate). It was noted that the product did not fall under Schedule III as there was only one Serial No. 438 excluding products made of quilted textile materials and cotton quilts.

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