Case Law Details
Case Name : In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)
The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of footwear and hence do not qualify to be termed as footwear having a retail sale price not exceeding Rs.1000/- per pair, with such retail sale price indelibly marked or emboss
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