2019 (2) TMI 831 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI – Request for withdrawal of Advance Ruling application – Applicant has not submitted requisite fee for advance ruling – Classification of goods – quilt (other than cotton quilt).
–
Held that:- Since the applicant withdrew the application, therefore no ruling is given. – ARN No. RAJ/AAR/2018-19/27 Dated:- 4-1-2019 – J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: N/A Note: Under Section 100 of the CGST/RGST Act 201 7, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s. Bella Casa Fashion & Retail limited, E-102-103, RIICO EPIP Sitapura Industrial Area Jaipur, Rajasthan 302022 {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (a) and it is given as under: a. classificat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er sheet (according to the size) is inserted in cover. Then by the multi-needle stitching machine, quilt cover along with fiber sheet are stitched in the horizontal, vertical or cross manner. Then the open side (41h side) is stitched and process of quilt is complete. c. In GST the classification of quilt is made in the following schedules: Schedule Sr.No. Chapter Heading Description of goods GST Rate (CGST SGST) I 257A 404 Cotton quilts of sale value not exceeding ₹ 1000 per piece 5% 11 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece 12% II 224 404 Products wholly made of quilted textile materials 12% III 438 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered [other than coir products (except coir mattresses), products wholly made of quilte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
X-1 (copy enclosed) dated 18 September 2013, as under: Eligibility for the exemption Notification under reference is not dependent on the process of manufacture but on the character of the finished product i.e. whether wholly made of quilted textile materials . The notification does not impose the condition that quilted textile material should be the raw material for the manufacturing process or quilted textile material should come into existence at an intermediate stage, for the finished goods to be eligible to the exemption notification. Therefore, such condition cannot be read into the notification. To avail the benefit of the notification it would be sufficient if the quilts under consideration are classifiable under the heading 9404 and are covered by the description Products wholly made of quilted textile material . Any other interpretation such as exemption being dependent on the process of manufacture would make the notification unworkable, as it may not be possible to ascertai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o be pronounced under section 97 (2) (d) of the CGST Act 2017, on the following questions: What would be the proper classification of quilt (other than cotton quilt)? Whether it would be classified under sr. no. 224 of schedule II under chapter heading 9404 described as products wholly made of quilted textile material attracting GST@12% or under sr. no. 438 of schedule III under chapter heading 9404 attracting GST@18. 3. PERSONAL HEARING (PH) In the matter, the applicant was asked to appear before authority for personal hearing on 04.01.2019 at 11.00 AM. 4. FINDINGS. ANALYSIS & CONCLUSION: a. The Applicant has not submitted requisite fee for advance ruling. In follow-up, e-mail dated 27.11.2018 was send to the applicant requesting them to deposit the requisite fee. b. The applicant made a request through letter dated 02.01.2019 which was received in this office on 03.01.2019 and also by an email dated 03.01.2019 for withdrawal of their advance ruling application, even prior to pers
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =