https://www.taxtmi.com/caselaws?id=361878 Joint replacement implants classifiable under HSN 90213100 are covered by the specific entry for instruments and implants for severely physically handicapped patients and joint replacements in Serial No. E(9) of List 3 of Entry 257 of Schedule I to Notification No. 01/2017-Central Tax (Rate). Applying the Customs Tariff classification framework and General Rules for Interpretation, the specific description prevails over the broader entry for artificial parts of the body under Schedule II. The implants therefore fall under the Schedule I entry and attract GST at 5%. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361878 Joint replacement implants classifiable under HSN 90213100 are covered by the specific entry for instruments and implants for severely physically handicapped patients and joint replacements in Serial No. E(9) of List 3 of Entry 257 of Schedule I to Notification No. 01/2017-Central Tax (Rate). Applying the Customs Tariff classification framework and General Rules for Interpretation, the specific description prevails over the broader entry for artificial parts of the body under Schedule II. The implants therefore fall under the Schedule I entry and attract GST at 5%. Case-Laws GST Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361878