https://www.taxtmi.com/caselaws?id=420262 A self-heating cramp comfort patch used for menstrual pain relief was examined for GST classification under the tariff headings for medicaments and medical articles. The ruling held that the product did not qualify as a medicament under HSN 3004 because its ingredients and use did not show a mixed or unmixed therapeutic or prophylactic product in that sense. It was instead treated as a similar article used for medical purposes under HSN 3005, with HSN explanatory notes used as interpretative aids. The product was therefore classified under HSN 3005 and attracted GST at 12% under the relevant schedule entry. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420262 A self-heating cramp comfort patch used for menstrual pain relief was examined for GST classification under the tariff headings for medicaments and medical articles. The ruling held that the product did not qualify as a medicament under HSN 3004 because its ingredients and use did not show a mixed or unmixed therapeutic or prophylactic product in that sense. It was instead treated as a similar article used for medical purposes under HSN 3005, with HSN explanatory notes used as interpretative aids. The product was therefore classified under HSN 3005 and attracted GST at 12% under the relevant schedule entry. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420262