https://www.taxtmi.com/caselaws?id=430695 AAAR Karnataka ruled on GST classification and tax rate for hearing aid parts and accessories. The appellant did not dispute classification under HSN 9021 90 10 but challenged the tax rate. The Authority held that parts and accessories of hearing aids are not exempt under Sl. No 142 of exemption notification, which covers only hearing aids under heading 9021, not their parts. Since parts and accessories under tariff item 9021 90 10 are not specifically mentioned in any exemption notification or other rate schedules, they fall under residuary entry Sl. No 453 of Schedule III, attracting 18% GST rate instead of exemption. en-us Mon, 21 Nov 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430695 AAAR Karnataka ruled on GST classification and tax rate for hearing aid parts and accessories. The appellant did not dispute classification under HSN 9021 90 10 but challenged the tax rate. The Authority held that parts and accessories of hearing aids are not exempt under Sl. No 142 of exemption notification, which covers only hearing aids under heading 9021, not their parts. Since parts and accessories under tariff item 9021 90 10 are not specifically mentioned in any exemption notification or other rate schedules, they fall under residuary entry Sl. No 453 of Schedule III, attracting 18% GST rate instead of exemption. Case-Laws GST Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430695