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Issues: Whether the listed polymer-based medical products (medical examination gloves, sterile aprons, OT shoe covers, probe covers, camera covers, cable covers, procedure drapes and drape sheets) are classifiable under HSN 9018 or HSN 6210 or under other HSN headings for GST purposes.
Analysis: Apply the Harmonised System General Interpretative Rules, including Rule 2(b) (goods consisting wholly or partly of a material are goods of that material) and Rule 3 (preference to the most specific heading and essential character test). Consider whether items are garments of the textile headings required for HSN 6210 or instruments/appliances for HSN 9018, and whether certain items function as accessories to chapter 90 apparatus such that they fall under parts and accessories headings. Material composition (plastic copolymers such as EVA/LDPE) is decisive where specific HSN entries for plastic articles exist. For items that are supplementary covers to medical apparatus, determine whether they are accessories (not essential for primary functioning but complementary) and therefore classifiable under parts and accessories headings of chapter 90.
Conclusion: (i) Handcare sterile and non-sterile EVA gloves are classifiable under HSN 39262011. (ii) Wearon sterile apron is classifiable under HSN 39262029. (iii) Cleancare OT shoe cover, Cleansheet procedure drape and drape sheet are classifiable under HSN 39269099. (iv) Clearprobe endocavity/transvaginal probe cover, general purpose ultrasound probe cover, laparoscopy camera cover and intraoperative cable cover are accessories to chapter 90 instruments and are classifiable under HSN 90330000. Applicable GST rate for the above classifications is 9% CGST + 9% SGST as per the schedules cited by the Authority.
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