https://www.taxtmi.com/caselaws?id=441948 AAR UP ruled on HSN classification of foam cup pads supplied to brassiere manufacturers. The authority held that foam cup pads made of polyurethane foam do not qualify under Chapter 62 (garments) as they are insulating liners. The product was also deemed unsuitable for HSN 39269079 (nylon insulating liners) since it's made of polyurethane, not nylon. The AAR classified the foam cup pads under HSN 39262091 as articles of apparel and clothing accessories made of polyurethane foam, attracting 18% GST. en-us Mon, 19 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441948 AAR UP ruled on HSN classification of foam cup pads supplied to brassiere manufacturers. The authority held that foam cup pads made of polyurethane foam do not qualify under Chapter 62 (garments) as they are insulating liners. The product was also deemed unsuitable for HSN 39269079 (nylon insulating liners) since it's made of polyurethane, not nylon. The AAR classified the foam cup pads under HSN 39262091 as articles of apparel and clothing accessories made of polyurethane foam, attracting 18% GST. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441948