https://www.taxtmi.com/caselaws?id=787170 Dry Citrate Powder was held classifiable under HSN 29181590 because it is a chemical composition, not an instrument, appliance or apparatus used in medical or surgical sciences; the specific tariff description for citric acid salts and esters under Chapter 29 therefore applied. Bicarbonate bag was held classifiable under HSN 28363000 because it contains sodium bicarbonate, which falls within the specific inorganic chemical entry for sodium hydrogencarbonate under Chapter 28. In both instances, the claimed medical-device heading under Chapter 90 was rejected, and GST was stated to apply at 18%. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787170 Dry Citrate Powder was held classifiable under HSN 29181590 because it is a chemical composition, not an instrument, appliance or apparatus used in medical or surgical sciences; the specific tariff description for citric acid salts and esters under Chapter 29 therefore applied. Bicarbonate bag was held classifiable under HSN 28363000 because it contains sodium bicarbonate, which falls within the specific inorganic chemical entry for sodium hydrogencarbonate under Chapter 28. In both instances, the claimed medical-device heading under Chapter 90 was rejected, and GST was stated to apply at 18%. Case-Laws GST Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787170