In re Skinco Products (AAR GST Kerala)
Authority for Advance Ruling (AAR), Kerala, has determined that the product identified as a “Recron filled baby net bed” manufactured by M/s. SKINCO Products is to be classified as a mattress, thereby attracting an 18% Goods and Services Tax (GST). This ruling clarifies the tax liability for a product designed for infants, which combines bedding with a mosquito net.
Background of the Applicant and Product
M/s. SKINCO Products, based in Kannur, is a manufacturer specializing in items for newborns, including baby dresses, baby beds, pillows, and baby wrappers. The company sought an advance ruling to ascertain the correct GST rate applicable to their “Recron filled baby net bed.”
The applicant detailed the manufacturing process and components of the product. The core of the item is a bed made by filling cotton fabric with poly staple fiber, also known as Recron—a polyester fiber derived as a byproduct from petrochemicals. A plastic pipe is incorporated to create an arch, which supports a cotton net designed to protect the baby from mosquitoes. Zippers and runners are attached to the net for closure. The final product is marketed as a baby bed with an integrated mosquito net.
