Urine Collection Bags’ manufactured and supplied will fall under Entry No.257 of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 and attracts 5%

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Last updated: 20 January 2021
Quick Summary
This advance ruling clarifies that urine collection bags, manufactured and supplied by M/s. Narendrakumar Manilal Patel (National Health Care), fall under Entry No. 257 of Schedule-I of Notification No. 01/2017-Central Tax (Rate). Consequently, these items attract a Goods and Services Tax (GST) rate of 5%. The ruling specifically identifies them as assistive devices for the disabled.

Court :
Gujrat AAR

Brief :
The applicant M/s. Narendrakumar Manilal Patel (National Health Care) vide their application for Advance Ruling has submitted that they are engaged in the manufacture and trading of Urine collection bags falling under HSN Code 90189099.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/53/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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