Case Law Details
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 embossed on the footwear itself as described in SI No. 225 of Schedule -1 of Notification No.01/2017-CT(R) dated 28.06.2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
1. The appbcant is a manufacturer and marketer of medical devices including orthopaedic appliances, surgical dressings, silicone foot care products, disposables etc. Silicone Insoles and Silicone Heel Cushion are two sihcone foot care products made from industrial silicone or gels. The appbcant requested advance ruling on the following:
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