GST HSN: Cast protector not a pharmaceutical product
THE AUTHORITY OF ADVANCE RULING
The Question and Ruling as follows :
In view of the observations stated above, the following rulings are issued:
1. Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance?
Ans. No. The Cast protector cannot be considered as a pharmaceutical product. It is a reusable water proof plastic covering that keep the casts / wounds dry while coming to contact with water.
Hence it comes under the classification HSN 3926 90 99 ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’.
Tags: Judgement, GST, Advance Ruling
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