IGST rate on supply of Mattress to any Hostel of Educational Institutions

In re Hosur Coir Foams Private Limited ( GST AAR Tamilnadu)

1. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare.

Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational institutions of Government of Karnataka under Department of Social Welfare, through M/s Coir Industrial Co-operative Society Limited is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No. 1/2017 IT (Rate) dated 28.06.2017, as amended by Notification No.43/2017 IT(Rate) dated 14.11.2017.

2. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions.

Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to any hostel of educational institutions in other State is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No. 1/2017 IT (Rate) dated 28.06.2017, as amended by Notification No.43/2017 IT(Rate) dated 14.11.2017.

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