Kerala AAR Classifies ‘Recron Filled Baby Net Bed’ as Mattress, Subject to 18% GST

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...