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        GST

        9021

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        GST exemption for hearing aids under HSN 9021 clarified to apply until the prescribed expiry date. GST exemption on goods classified under HSN 9021 (hearing aids) is clarified as a temporary relief from levy, applicable to items falling within that tariff heading, with the exemption period running until the prescribed expiry date and guided by paragraph 9 of Circular No. 200/12/2023 GST.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for hearing aids under HSN 9021 clarified to apply until the prescribed expiry date.

                                GST exemption on goods classified under HSN 9021 (hearing aids) is clarified as a temporary relief from levy, applicable to items falling within that tariff heading, with the exemption period running until the prescribed expiry date and guided by paragraph 9 of Circular No. 200/12/2023 GST.


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