https://www.taxtmi.com/caselaws?id=786797 Classification of polymer-based medical products for GST hinges on application of the Harmonized System General Interpretative Rules, favouring the most specific heading and the essential-character test and treating goods of plastic composition under specific plastic article entries. Items functioning as non-essential supplementary covers to medical apparatus are treated as accessories to instruments and classified accordingly. Result: EVA gloves classified as HSN 39262011; sterile apron as HSN 39262029; OT shoe covers, procedure drapes and drape sheets as HSN 39269099; probe, camera and cable covers as accessories classifiable under HSN 90330000. Applicable GST rate found to be 9% CGST + 9% SGST. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786797 Classification of polymer-based medical products for GST hinges on application of the Harmonized System General Interpretative Rules, favouring the most specific heading and the essential-character test and treating goods of plastic composition under specific plastic article entries. Items functioning as non-essential supplementary covers to medical apparatus are treated as accessories to instruments and classified accordingly. Result: EVA gloves classified as HSN 39262011; sterile apron as HSN 39262029; OT shoe covers, procedure drapes and drape sheets as HSN 39269099; probe, camera and cable covers as accessories classifiable under HSN 90330000. Applicable GST rate found to be 9% CGST + 9% SGST. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786797