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”.
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