https://www.taxtmi.com/caselaws?id=387751 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. en-us Fri, 21 Jun 2019 00:00:00 +0530 Wed, 12 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387751 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. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387751