2026-VIL-33-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR - Principles of classification of goods - Classification and applicable GST rate of medical devices and accessories -Applicant is engaged in the manufacture and supply of medical-use gloves, personal protective equipment (PPE), imaging accessories, laparoscopy accessories, intraoperative cable covers, patient overcovering (procedure drapes), and patient undercovering (drape sheets). All these products are designed, manufactured, and supplied exclusively for use in hospitals, clinics, and healthcare institutions - Whether the medical-use gloves, PPE, sterile covers, drapes and undercovers manufactured by the applicant can be classified under HSN Code 9018 or HSN Code 6210, instead of classification under HSN Code 3926 - HELD - The principles of classification as per the General Interpretative Rules of the Harmonized System emphasize that the material composition of the goods is a decisive factor, and the end-use alone cannot determine the tariff placement - The products in question are primarily made of plastic co-polymers, and the mere fact that they are used in the medical/healthcare sector does not automatically qualify them for classification under HSN 9018 or HSN 6210 - The sterile aprons, OT shoe covers, procedural drapes and drape sheets cannot be classified under HSN 6210, as they are not made of the specific textile fabrics mentioned in that heading, and they also do not possess the intrinsic character of a garment. Similarly, the Clearprobe endocavity/transvaginal probe cover, ultrasound cover, laparoscopy camera cover and intraoperative cable cover, while used as accessories to medical equipment, cannot be considered as "instruments or appliances" under HSN 9018, as they are merely covers or protective sheaths and do not have the essential character of a tool, device or machine – The Handcare sterile and non-sterile EVA gloves classifiable under HSN 39262011 and 39262019 - Wearon sterile apron, Cleancare OT shoe cover, Drape sheet, Cleansheet procedure drape are classifiable under HSN 39262029 and 39269099 – The Clearprobe endocavity/transvaginal probe cover, General purpose ultrasound probe cover, Laparoscopy camera cover, Intraoperative cable cover are classifiable under HSN 90330000 – All the subject products are liable to 18% GST - Ordered accordingly
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