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    <title>GST Exemption Does Not Cover Hearing Aid Parts and Accessories Under Entry No. 142.</title>
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    <description>Classification of goods - Benefit of exemption from GST - parts &amp; accessories suitable for use solely with the hearing aids - the exemption is applicable only to the supply of goods described under column (3) and not to all the goods falling under the corresponding entry in column (2) - It is clearly evident from the entry no.142 that the said entry covers only goods described as “hearing aids” and not the “parts &amp; accessories of the hearing aids”. Thus the entry is not applicable to the instant case. - AAR</description>
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      <link>https://www.taxtmi.com/highlights?id=65251</link>
      <description>Classification of goods - Benefit of exemption from GST - parts &amp; accessories suitable for use solely with the hearing aids - the exemption is applicable only to the supply of goods described under column (3) and not to all the goods falling under the corresponding entry in column (2) - It is clearly evident from the entry no.142 that the said entry covers only goods described as “hearing aids” and not the “parts &amp; accessories of the hearing aids”. Thus the entry is not applicable to the instant case. - AAR</description>
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