Baby Carrier with Hip Seat attracts 5% GST on Sale below ₹1000 per piece and 12% on Sales above ₹1000: AAR [Read Order]

The AAR ruled on the correct chapter-wise classification of a ‘baby carrier with fabric seats’ under the Harmonized System of Nomenclature
By Avinash Kurungot - On October 7, 2024 2:37 pm - 2 mins read
AAR ruling - AAR - GST - tax rate - Taxscan

The West Bengal Authority For Advance Ruling (AAR) recently ruled that the supply of baby carriers with hip seat priced below Rs.1000/- per piece would attract a Goods and Services Tax (GST) of 5% while such carriers priced above Rs.1000/- per piece would attract GST at 12%. The Application for Advance Ruling under Section 97(1)…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader