In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan)
Q1. What would be the classification of quilt (other than cotton quilt)?
Ans: HELD Since the applicant withdrew the application, therefoare no ruling is given.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act 2017, 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, RUCO 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. classification of any goods or services or both;
Further, the applicant being a registered person, GSTIN is 08AAACG8747R1ZR, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is ‘admitted’ to pronounce advance ruling.
1. SUBMISSION OF THE APPLICANT:
a. The applicant is a listed company on BSE Limited. The company is engaged in manufacturing and sales of fabrics, home furnishings (including quilts) and apparels.
b. The applicant manufactures quilts for which the advance ruling is sought for classification of the same. Before moving forward, it is imperative to understand the manufacturing process of quilts which is given below:-
♦ The fabric (normal fabric) and lining material are cut according to the size of the quilts.
♦ Cut fabric & lining material are stitched together from three sides and converted into cover of the quilts.
♦ Then fiber 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:
