https://www.taxtmi.com/caselaws?id=449494 AAR Uttar Pradesh ruled that sterilization reels and pouches manufactured by an ISO-certified company for medical device packaging should be classified under Chapter 39 of CGST Tariff, specifically HSN code 39239090 (Others), attracting applicable GST rates. The authority determined these products are not for direct medical/surgical use but for institutional packaging purposes, ruling out classification under Chapter 30. The products fall under residual tariff item 39.23.90.90 rather than aseptic bags category 39.23.90.20, as they serve broader sterilization packaging functions beyond aseptic applications. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449494 AAR Uttar Pradesh ruled that sterilization reels and pouches manufactured by an ISO-certified company for medical device packaging should be classified under Chapter 39 of CGST Tariff, specifically HSN code 39239090 (Others), attracting applicable GST rates. The authority determined these products are not for direct medical/surgical use but for institutional packaging purposes, ruling out classification under Chapter 30. The products fall under residual tariff item 39.23.90.90 rather than aseptic bags category 39.23.90.20, as they serve broader sterilization packaging functions beyond aseptic applications. Case-Laws GST Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449494