Baby Net Bed Classifiable as Mattress Support — Taxable at 18% GST | AAR

Case Details: Skinco Products (BIJU PERUMATTIKUNNEL ALEXANDER) (2025) 33 Centax 135 (A.A.R. - GST - Ker.)

Judiciary and Counsel Details

• Smt. Gayathri P.G. & Shri Abdul Latheef K., Members

Facts of the Case

The applicant is engaged in manufacturing and supplying baby care products such as baby dresses, beds, pillows and wrappers. They sought an advance ruling on the GST rate applicable to “Recron filled baby net beds,” which are manufactured using poly staple fibre (Recron), cotton fabrics, plastic pipes, zips, runners, and fitted with mosquito nets. The product is essentially a baby mattress with a protective net. The applicant submitted that different raw materials used in the product attract different GST rates and requested classification and applicable rate. The jurisdictional officer confirmed that there were no pending adjudication proceedings, and a personal hearing was granted. 

AAR Held

The Kerala AAR observed that the product is essentially a mattress or baby bed, and classification must be determined based on its essential character. Referring to Customs Tariff Heading 9404, which covers all types of mattresses and stuffed bedding articles, the Authority held that the item fits within Tariff Item 9404 90 00, irrespective of the materials used. The product was not a coir item, nor wholly made of quilted textile materials, and did not qualify under other specific entries. It squarely fell within Entry No. 438 of Schedule III to Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017, as amended by Notification No. 41/2017-CT (Rate), attracting GST at 18% (9% CGST + 9% SGST). Accordingly, the AAR ruled that “Recron filled baby net bed” is taxable at 18%.