Skinco Products ., In re
Date: July 14, 2024
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Gayathri, Abdul Latheef
Subject Matter
'Recron Filled Baby Net Bed' is classifiable as a Mattress, attracting 18% GST
Summary
In the case of M/s. SKINCO Products, the Authority for Advance Ruling (AAR) in Kerala analyzed the GST classification and applicable tax rate for the product “Recron filled baby net bed.” The company, a manufacturer of newborn products, sought clarit…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Sri Biju Perumattikunnel Alexander, M/s. SKINCO Products, ELP III-573, Athirakam, Mundayad.P.O, Kannur (hereinafter referred to as the applicant) is a manufacturer of baby dresses, baby bed, pillows and baby wrappers. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under s…