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    <description>The Authority ruled in favor of the applicant, M/s. Narendrakumar Manilal Patel (National Health Care), determining that Urine Collection Bags should be classified under Serial No. E(8) of List 3 of Entry 257 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017, attracting a GST rate of 5%. This specific entry prevailed over the general entry at Serial No.218 of Schedule-II, resulting in a lower GST rate for the product.</description>
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