Cervical pillow classification turns on intended use, with bedding classification prevailing over orthopaedic appliance treatment.

A cervical pillow intended for comfortable sleeping, usable by any person, was examined by reference to its features and labelled use. It was found not to be an appliance designed to prevent or correct bodily deformity, or to support or hold a body part after illness, operation, or injury, and therefore did not fall within orthopaedic appliances under HSN 9021.10.00. On that basis, it was classified as a pillow or similar bedding article under HSN 9404 10 00, with GST applicable at 18% under the relevant rate notification.

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Issues: Whether a cervical pillow is classifiable under HSN tariff item 9021.10.00 as an orthopaedic appliance, or under HSN 9404 10 00 as a pillow/bed furnishing.

Analysis: The product was examined on the basis of its features and labelled use. It was found to be a pillow intended for comfortable sleeping, usable by any person, and not an appliance meant to prevent or correct bodily deformity or to support or hold a part of the body following illness, operation, or injury. On that basis, it did not answer the description of orthopaedic appliances under HSN 9021. Instead, it fit the description of pillows and similar bedding articles under HSN 9404.

Conclusion: The cervical pillow is not classifiable under HSN 9021.10.00. It is classifiable under HSN 9404 10 00 and is taxable at 18% GST under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

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