AAR: ‘Cervical Pillows’ facilitating comfort sleep, not ‘orthopaedic appliance’, taxable at 18%

Kerala AAR classifies ‘Cervical Pillows’ under HSN 94041000 taxable at 18% GST as per Sl. No. 438 of Schedule III of Notification No. 01/2017 Central Tax (Rate) dated June 28, 2017; Takes note of the product features as described on the packet and rejects the applicants’ contention that the product is an ‘orthopaedic appliance’ classifiable accordingly, reasoning that the product is merely a pillow used for comfort sleeping and can be used by any person irrespective...