Sleeping Bags are Classifiable under Category of ‘Mattresses’ of GST Tariff, Attracts 12% GST: AAR [Read Order]
The AAR found that the product "sleeping bag" merit classification under category of Mattresses of the GST Tariff and would be chargeable to GST at applicable rate @ 12%.
The Uttar Pradesh Authority For Advance Ruling ( AAR ) ruled that sleeping bags are classifiable under the category of ‘Mattresses’ ( Chapter Heading 9404 30 90 ) of Goods and Service Tax ( GST ) Tariff and 12% GST is payable. M/S Sureka International, the applicant is registered for the manufacturing and supply of…
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