‘Sleeping bag’ classifiable under Chapter Heading 94043090

In re Rishabh Garg Raghav Garg HUF (6X) (GST AAR Uttar Pradesh) The product ‘Sleeping bag’ as described in the application will merit classification under Chapter Heading 9404 30 90 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-Central tax (Rate) dated 28.06.2017 (as amended) (S1. No. 224 of Schedule-II). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH Sub:- GST ACT, 2017 – Advance Ruling U/s 98 – liability to tax under GST Act in respect to application dated...