Medicament classification failed for a self-heating pain-relief patch, which was treated as a medical-purpose article.

A self-heating cramp comfort patch used for menstrual pain relief was examined for GST classification under the tariff headings for medicaments and medical articles. The ruling held that the product did not qualify as a medicament under HSN 3004 because its ingredients and use did not show a mixed or unmixed therapeutic or prophylactic product in that sense. It was instead treated as a similar article used for medical purposes under HSN 3005, with HSN explanatory notes used as interpretative aids. The product was therefore classified under HSN 3005 and attracted GST at 12% under the relevant schedule entry.

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Issues: Whether the cramp comfort patch is classifiable under HSN 3004 as a medicament or under HSN 3005 as wadding, gauze, bandages and similar articles for medical purposes, and the consequential GST rate applicable.

Analysis: The product was examined under the tariff headings in Notification No. 01/2017-Central Tax (Rate) and the corresponding Tamil Nadu notification, with the HSN explanatory notes treated as relevant interpretative aids. The product was found to be a self-heating patch used for relief of menstrual pain, but its ingredients and mode of use were not shown to make it a medicament consisting of mixed or unmixed products for therapeutic or prophylactic use in the sense required by heading 3004. The claimed therapeutic character and reference to drug-law definitions were held insufficient to establish classification as a medicament. The product, however, was considered to answer the description of a similar article falling within heading 3005, being a patch used for medical purposes and put up for retail sale for pain relief.

Conclusion: The cramp comfort patch is classifiable under HSN 3005 and not under HSN 3004; the applicable GST rate is 12% under serial no. 64 of Schedule II.

Final Conclusion: The ruling settles the product classification in favour of heading 3005 and applies the corresponding concessional rate for articles used for medical purposes.

Ratio Decidendi: A self-heating patch used for pain relief is not a medicament under heading 3004 merely because it has a therapeutic purpose; where it is marketed and used as a medical-purposes article answering the tariff description of heading 3005, it is to be classified there.

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