https://www.taxtmi.com/caselaws?id=397694 The ruling determined that Silicone Insole and Heel Cushion are classified under HSN 6406 as parts of footwear, not under HSN 9021 as orthopaedic appliances. As they do not meet the criteria for footwear under the concessional GST rate, they were classified under Sl No. 171 of Schedule III, attracting an 18% GST rate instead of the lower rate. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 18 Nov 2020 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397694 The ruling determined that Silicone Insole and Heel Cushion are classified under HSN 6406 as parts of footwear, not under HSN 9021 as orthopaedic appliances. As they do not meet the criteria for footwear under the concessional GST rate, they were classified under Sl No. 171 of Schedule III, attracting an 18% GST rate instead of the lower rate. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397694