Supply of Mattresses for Hostel Students of Educational Institutions is Taxable at 18%: AAR
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- Last Updated on 5 May, 2023
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Case Details: Authority for Advance Rulings, Tamilnadu Hosur Coir Foams (P.) Ltd., In re - [2023] 150 taxmann.com 74 (AAR - TAMILNADU)
Judiciary and Counsel Details
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- N. Usha and R. Gopalsamy, Member
Facts of the Case
The applicant was manufacturer and supplier of Rubberized Coir Mattresses and Bare Blocks. It filed an application for advance ruling to determine applicability of GST on supply of Mattress to Hostel students of Government Schools or Educational Institutions of Government of Karnataka.
AAR Held
The Authority for Advance Ruling observed that the said goods would be supplied by the applicant from the State of Tamil Nadu to a receiver in the State of Karnataka, which is an inter-state supply. It was observed that “Mattresses” would be falling under HSN 9404 and as per Notification No. 02/2017 IT (Rate) dated 28.06.2017, no exemption would be available for HSN 9404 T based on end use of Mattresses.
Therefore, it was held that Mattresses falling under HSN 940429 and supplied by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational institutions of Government of Karnataka under Department of Social Welfare, would be liable to IGST at the rate of 18% vide serial number 438 under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017.
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