The applicant produced and supplied bare blocks and rubberized coir mattresses. To ascertain the applicability of GST on the supply of Mattress to Hostel students of Government Schools or Educational Institutions of the Government of Karnataka, it submitted an application for an advance ruling.
The Authority for Advance Ruling noted that the applicant will make an interstate supply of the aforementioned products from the State of Tamil Nadu to a receiver in the State of Karnataka. According to Notification No. 02/2017 IT (Rate) dated 28.06.2017, no exemption would be granted for HSN 9404 T based on the end use of Mattresses. It was noted that “Mattresses” would fall within HSN 9404.
In light of this, it was decided that mattresses falling under HSN 940429 and provided by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational facilities run by the Government of Karnataka under the Department of Social Welfare, would be subject to IGST at the rate of 18% under Schedule III of Notification No. 01/2017 I.T (Rate) dated 28.06.2017, with serial number 438.
