Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Sleeping Bags are Classifiable under Category of 'Mattresses' of GST Tariff, Attracts 12% GST: AAR [Read Order]
GST
The Uttar Pradesh Authority For Advance Ruling (AAR) classified sleeping bags under Chapter Heading 9404 30 90 of the Goods and Service Tax (GST) Tariff, subject to a 12% GST rate. \r
M/S Sureka International, seeking clarity for supplying sleeping bags to the Ministry of Defense, stated that the bags meet specified standards with 100% cotton material. The AAR, represented by Amit Kumar and Harilal Prajapati, determined that sleeping bags fall under the category of 'Mattresses' as per the provided specifications. \r
They concluded that the bags are liable for GST at 12%, in accordance with Notification No. 01/2017-Central Tax (Rate) dt. 28.06.2017 (as amended) (Sl. No. 224 of Schedule-II).
