In re Hi Care Remedy Private Limited (GST AAR West Bengal)
The applicant, Hi Care Remedy Private Limited, engaged in the manufacture of medical disposables and personal protective equipment under a valid medical device licence issued by the Central Drugs Standard Control Organisation (CDSCO), sought an advance ruling on the classification of various products for the purpose of levy of GST. The products included sterile and non-sterile EVA gloves, sterile aprons, OT shoe covers, probe covers, laparoscopy camera covers, intraoperative cable covers, procedure drapes, and drape sheets. The applicant contended that these products, being sterilized, medically regulated, and used exclusively in healthcare settings, should be classified under HSN 9018 or HSN 6210, rather than under Chapter 39 relating to plastic articles.
The Revenue opposed the reclassification, arguing that the products were primarily made of plastic polymers such as EVA or LDPE and were appropriately classifiable under Chapter 39. It submitted that Heading 9018 covers “instruments and appliances” used in medical sciences and that the impugned goods, such as gloves, drapes, and covers, cannot be regarded as tools, devices, or machines. As regards HSN 6210, Revenue contended that it applies to garments made of specified textile fabrics, whereas the applicant’s products are plastic-based and do not qualify as garments.
