Baby carriers with hip seats, made of textile fabric, are ...

Baby carriers classified as textile articles, not vehicle parts. Duty based on value: <=Rs. 1000 @ 5%, >Rs. 1000 @ 12%.

October 4, 2024

Case Laws GST AAR

Baby carriers with hip seats, made of textile fabric, are classified under HSN code 6307 90 as "other made up articles" of textiles, rather than as parts or accessories of motor vehicles. This classification is based on the interpretation that such baby carriers are not integral parts of motor vehicles, similar to car covers which were held classifiable under 6307 90 by the CEGAT. The applicable GST rate is 5% when the sale value does not exceed Rs. 1,000 per piece, and 12% when it exceeds Rs. 1,000 per piece.

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Baby carriers with hip seats, made of textile fabric, are ...

Baby carriers classified as textile articles, not vehicle parts. Duty based on value: <=Rs. 1000 @ 5%, >Rs. 1000 @ 12%.

October 4, 2024

Case Laws GST AAR

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