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    Classification of goods - Cervical Pillows - this product cannot...

    Cervical pillows not classified under HSN 9021; they don't qualify as orthopaedic appliances like crutches or splints.

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    GSTOctober 31, 2019Case LawsAAR

    Classification of goods - Cervical Pillows - this product cannot be classified under HSN 9021 as “orthopaedic appliances including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability”.

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