Case LawAdvance Ruling No. KER/20/2024
Skinco Products ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- July 14, 2024
- Type:
- Advance Ruling
- Members:
- Gayathri, Abdul Latheef
Subject
'Recron Filled Baby Net Bed' is classifiable as a Mattress, attracting 18% GST
Classification
Summary
In the case of M/s. SKINCO Products, the Authority for Advance Ruling (AAR) in Kerala analyzed the GST classification and applicable tax rate for the product “Recron filled baby net bed.” The company, a manufacturer of newborn products, sought clarit…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Sri Biju Perumattikunnel Alexander, M/s. SKINCO Products, ELP III-573, Athirakam, Mundayad.P.O, Kannur (hereinafter referred to as the applicant) is a manufacturer of baby dresses, baby bed, pillows and baby wrappers. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under s…