https://www.taxtmi.com/caselaws?id=426731 AAR Karnataka ruled that parts and accessories of hearing aids are classifiable under heading 9021 9010, not 9021 40 which covers only hearing aids. The authority determined that exemption entry 142 applies solely to hearing aids as described in column (3), not to all goods under the corresponding tariff heading. Parts and accessories cannot claim GST exemption and are taxable at 18% under Schedule III entry 453, while hearing aids themselves attract 12% GST under Schedule II entry 221. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426731 AAR Karnataka ruled that parts and accessories of hearing aids are classifiable under heading 9021 9010, not 9021 40 which covers only hearing aids. The authority determined that exemption entry 142 applies solely to hearing aids as described in column (3), not to all goods under the corresponding tariff heading. Parts and accessories cannot claim GST exemption and are taxable at 18% under Schedule III entry 453, while hearing aids themselves attract 12% GST under Schedule II entry 221. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426731