In re Sureka International (GST AAR Uttar Pradesh)
The case of Sureka International, addressed by the GST AAR Uttar Pradesh, revolves around the classification and applicable GST rate for a product known as Sleeping Bag Mk4 Large. Here’s a comprehensive summary of the ruling:
M/s Sureka International, a registered GST assessee, applied for an advance ruling regarding the classification and GST rate applicable to their product, Sleeping Bag Mk4 Large. They manufacture and supply articles of cotton textile and other stuffed materials, intending to participate in a tender by the Ministry of Defence for supplying sleeping bags.
The specifications provided by the applicant for the sleeping bag comply with the standards outlined in JSS-8465-25-2013, issued by the Directorate of Standardization, Department of Defence Production under the Ministry of Defence. These specifications include various materials such as closely woven cotton, calico khaki, flannelette, and others.
The applicant states that the product comprises 100% cotton, with layers of cotton textile filled with cotton (Rui/Kapas) and quilted together with cotton yarn. They assert that the product falls under Chapter HSN 9404 30.
The GST AAR Uttar Pradesh examines the tariff heading 9404, which covers mattress supports, bedding, and similar furnishing items. Specifically, heading 9404 30 pertains to sleeping bags, with a GST rate of 12%.
