‘Urine Collection Bags’ attract 5% GST

In re Narendrakumar Manilal Patel (National Health Care (GST AAR Gujarat)

In this case, we find that the entry No. 257 of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 provides a more specific description of the product manufactured and supplied by the applicant as there is a specific entry of ‘Urine Collection Bag’ at Entry No.8 of List 3(E) appended to the said Schedule wherea

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