2019 (10) TMI 1235

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..... a distributor of the product "Cervical Pillow. It is used for preventing or correcting cervical spondylitis, cervical sprain etc, and for supporting or holding head and neck during such illness. They requested advance ruling on the following: Whether Cervical Pillows falls under HSN tariff item 9021.10.00? The authorized representative of the applicant was heard. It is pointed out that the ' .....

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..... 100% cotton cover. Provides proper sleeping postures. Supports the entire length of the neck allowing the neck, shoulder and upper bock muscles to relax. Maintains the normal cervical alignment confirms to the natural curve of the neck to prevent lifting or over lifting of neck. Provides relief from stress related headaches. Helps to reduce snoring by proper positioning of neck clearing air passa .....

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..... lows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered." In view of the observations stated above, the following rulings are issued: Whether Cervical Pillows falls under HSN tariff item 9021.10.00? No. Cervical pillows fall under HSN 9404 10 00 and is taxable at the rate of 18% GST as per Sl. No. 438 of Schedule III .....

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