Sterile Aprons and Shoe Covers falls Under Chapter 39, Not Garment Heading 6210: AAR West Bengal

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 applica...