Case Law Details
Case Name : In re Butt Baby Enterprise Private Limited (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Butt Baby Enterprise Private Limited (GST AAR West Bengal)
In the ruling concerning Butt Baby Enterprise Private Limited, the Authority for Advance Ruling (AAR) of West Bengal addressed the classification and tax rate of “Baby Carriers with Hip Seat.” The applicant, a manufacturer of baby carriers, sought clarification on whether their product falls under HSN code 63079099, which pertains to “Other made-up articles.” The applicant currently charged 18% GST, classifying their products under HSN code 8715, which relates to vehicles. However, given that their product is a te...
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Gst in baby carrier bag