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ARTSANA INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D.P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ARTSANA INDIA PRIVATE LIMITED

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 28, 2025
Order No.

GST-ARA-47/2024-25/B-203

Citation

2025(4) TAXREPLY 13637

Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. ARTSANA INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the product namely baby car seat is correctly classified under 94018000? 2. If the above question is negative, then, a. whether the product can be classified as baby carriage and the HSN 87150010 OR b. Whether the product can be considered as Safety Equipment under accessory of vehicle and can be classified under the HSN Chapter 87089900? 3. Whether the entry 210A of Notification No 5/2024-Central Tax (Rate) dated 08th October 2024, applicable on applicant? Th....

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☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).