Butt Baby Enterprise Private Limited ., In re
Date: September 10, 2024
Subject Matter
Baby Carrier with Hip Seat falls under HSN '6307 90 99' : 5% for Value ≤ ₹1,000 & 12% for Value > ₹1,000
Summary
In the ruling case of Butt Baby Enterprise Private Limited, the Authority for Advance Ruling (AAR) of West Bengal examined the appropriate classification and GST rate for "Baby Carriers with Hip Seat." The applicant, a manufacturer, initial…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is made specifi…