In Re: M\/s. Bella Casa Fashion & Retail Limited
GST
2019 (2) TMI 831 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMI
AUTHORITY FOR ADVANCE RULING, RAJASTHAN – AAR
Dated:- 4-1-2019
ARN No. RAJ\/AAR\/2018-19\/27
GST
J.P. MEENA AND HEMANT JAIN MEMBER
\nPresent for the applicant: N\/A
\nNote: 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.
\nThe 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:
\na. classification of any goods or services or both;
\nFurther, the applicant being a registered person, GSTIN is 08AAACG8747R1ZR, as per the declaration given by him in F<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stitched in the horizontal, vertical or cross manner. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n stions: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Bella Casa Fashion & Retail LimitedGST2019 (2) TMI 831 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – TMIAUTHORITY FOR ADVANCE RULING, RAJASTHAN – AARDated:- 4-1-2019ARN No. RAJ\/AAR\/2018-19\/27 GSTJ.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 … Continue reading “In Re: M\/s. Bella Casa Fashion & Retail Limited”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16749","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16749"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16749\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * Then the open side (41h side) is stitched and process of quilt is complete.
\nc. In GST the classification of quilt is made in the following schedules:
\nSchedule
\nSr.No.
\nChapter Heading
\nDescription of goods
\nGST Rate (CGST SGST)
\nI
\n257A
\n404
\nCotton quilts of sale value not exceeding Rs. 1000 per piece
\n5%
\n11
\n224A
\n9404
\nCotton quilts of sale value exceeding Rs. 1000 per piece
\n12%
\nII
\n224
\n404
\nProducts wholly made of quilted textile materials
\n12%
\nIII
\n438
\n9404
\nMattress 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 quilted textile material and cotton quilts]
\n18%
\nd. The applicant is classifying the cotton quilts as per value of the qu<\/p>\n
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\n * 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 ascertain the manufacturing process from the examination of the finished product.
\ng. In GST vide Notif<\/p>\n
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\nWhat 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.
\n3. PERSONAL HEARING (PH)
\nIn the matter, the applicant was asked to appear before authority for personal hearing on 04.01.2019 at 11.00 AM.
\n4. FINDINGS. ANALYSIS & CONCLUSION:
\na. 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.
\nb. 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 personal hearing which was fixed on 04.01.2019.
\n5. Keeping in view of the request <\/p>\n
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