GST rate reduced for occlusion devices under schedule provisions, aligning medical device classification with notified integrated tax rate. Devices for occlusion of Patent Ductus Arteriosus and Atrial Septal Defect are subject to a reduced GST rate of five percent under Schedule I, as prescribed by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025, with the reduced integrated tax applicable from the notified commencement date.