Baby Car Seat Classified Under HSN 94018000 as 'Other Seats', Not Vehicle Accessories: AAR:

Baby Car Seat Classified Under HSN 94018000 as 'Other Seats', Not Vehicle Accessories: AAR M/S. Artsana India Private Limited, the applicant, is a registered firm under the Companies Act, with address 7th Floor, Paras Twin Tower, Golf Course Road, Sector 54, Gurgaon, Haryana, India, 122002. In addition to this, the applicant is also registered under the Maharashtra Goods and Services Tax Act 2017 from 1st July 2017 vide GSTN27AAHCA9155G1ZH, with a registered place of business at Building no. 46/53, Indian Corporation Warehousing Complex, Mankoli Naka, Bhiwandi, Thane, Maharashtra, 421302. The applicant works as a wholesaler/trader of baby and child-care products. The products of the firm are designed to support the health and well-being of infants and children. The applicant also supplies goods such as toys, baby carriages, baby chairs, etc. One of the products imported and supplied by the company is a baby chair seat used in a car for the safety of children while driving. M/S. Artsana India Private Limited has filed the application 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].

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Question Raised by Applicant

The applicant has raised the following questions seeking the advance ruling: "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 a baby carriage and the HSN 87150010, OR (b) Whether the product can be considered as Safety Equipment under the accessory of the 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?"

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What Did the Ruling Say?

In accordance with the Maharashtra Authority for Advance Ruling (MAAR), the above questions are being answered as follows under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017:

• Ans. 1: Yes, the product, baby car seat, is being correctly classified under HSN Code 94018000.
• Ans. 2: This answer is not applicable in view answer to of first question.
• Ans. 3: Entry 210A of Notification No.5/2024 Central Tax (Rate) dated 08th October, 2024, is not applicable to the applicant, M/S. Artsana India Private Limited.

Refer to the advance ruling for complete information.