Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Classification of goods - Cervical Pillows - this product cannot ...


Cervical pillows not classified under HSN 9021; they don't qualify as orthopaedic appliances like crutches or splints.

October 31, 2019

Case Laws     GST     AAR

Classification of goods - Cervical Pillows - this product cannot be classified under HSN 9021 as “orthopaedic appliances including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability”.

View Source

 


 

You may also like:

  1. Classification of Orthopaedic Heating Pads/Belts/Bands - classifiable under CTH 9021 10 00 or under CTH 3005 90 40? - the belts would fall under Orthopaedic appliances -...

  2. Classification of orthopaedic heating belts - classification as done by the assessee under Chapter Heading No.9021 is correct - AT

  3. Classification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - the Tile deed and Passbook qualify to be classified under CHSN 4820 and...

  4. The process involved in preparing pre-packed ready-to-eat items is not merely cooking but also includes preservation through retort technology. The appropriate...

  5. Packed halwa purchased from an outsourced manufacturer and marketed under the applicant's brand name is classifiable under HSN Code 2106 90 as "sweetmeats" and taxable...

  6. GST Rates - HSN Code - Sarees and dhoti - of Silk, Woven fabrics of silk sarees (HSN code 5007) - of Cotton, Of not more than 200 gsm (HSN code 5208) - of Cotton, Of...

  7. The Advance Ruling Authority (AAR) addressed the issue of classifying "Milk food for babies" and "Milk for babies" under HSN codes 04021020 and 04022920, respectively,...

  8. Classification of goods - applicable rate of tax - Agricultural manually hand operated Seed dressing, Coating and Treating drum - to be classified under HSN 8201 or...

  9. Classification of the product - Caesarstone - whether classified under HSN code 2506 or 6810 for the purpose of levy of GST? - to be classified under HSN code 6810 -...

  10. The AAAR determined that Aluminium Composite Panels/Sheets are properly classified under HSN 7606, not under HSN 3920 or HSN 7610. Applying Rule 3(b) of the General...

  11. CESTAT held that synthetic casting tapes are properly classifiable under CTH 30059040 rather than CTH 9021. The Tribunal relied on precedent from Johnson & Johnson...

  12. Classification of goods - thermal based fogging machines used for mosquito/health/ pest/ vector control - from the process of fogging it can be said that fogging machine...

  13. Classification of goods - Agricultural manually hand operated Seed dressing, Coating and Treating drum - On examination of HSN 8436, the subheading 843680 covers: ‘other...

  14. The case involves the classification of imported goods, specifically parts for ball pen tips made of NM6 alloy. The appellant classified the goods under HSN 960899990...

  15. Classification of books - whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ or ‘Exercise Books’ under ‘HSN 4820’ of the...

 

Quick Updates:Latest Updates