Sleeping Bag Mk4 Large: HSN 9404 30 90, 12% GST Apply

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

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