18% GST On EVA Gloves, Sterile Aprons, OT Shoe Covers, Ultrasound Probe Covers: AAR

The West Bengal Authority for Advance Ruling (AAR) has held that EVA gloves, sterile aprons, OT shoe covers, drape sheets, and various medical equipment covers manufactured by Hi Care Remedy Private Limited are liable to 18% GST. The bench of Jaydip Kumar Chakrabarti and Shafeeq S. rejected the applicant’s plea to classify the products under HSN 9018 or 6210, instead upholding their classification primarily under Chapter 39 of the Customs Tariff as plastic articles. The applicant, Hi Care Remedy Private Limited, a Kolkata-based manufacturer operating under a valid medical device licence issued by the Central Drugs Standard Control Organisation (CDSCO), had sought an advance ruling on the appropriate HSN classification and GST rate applicable to ten of its products. These included sterile and non-sterile EVA gloves, sterile aprons, OT shoe covers, drape sheets, procedure drapes, ultrasound probe covers, laparoscopy camera covers, and intraoperative cable covers. The applicant argued that the products are manufactured in compliance with the Medical Device Rules, 2017, are sterilised and medically packaged, and are supplied exclusively to hospitals and healthcare institutions. According to the company, their essential character is derived from their medical function and infection-control utility rather than their polymer-based raw materials. On this basis, the applicant sought classification under HSN 9018 (instruments and appliances used in medical sciences) or HSN 6210 (protective garments for surgical and medical use), which could attract a lower GST rate. The department opposed the reclassification, contending that HSN 9018 applies only to instruments and appliances, which in common understanding refer to tools, devices, or machines. Gloves, drapes, and plastic covers, they argued, do not qualify as instruments. With respect to HSN 6210, the department pointed out that the heading applies to garments made from specified textile fabrics, whereas the applicant’s products are made from EVA and LDPE polymers. Further, specific entries already exist under Chapter 39 for plastic gloves, aprons, and other plastic articles, all taxable at 18% GST. After examining the General Interpretative Rules of the Harmonised System, the Authority emphasised that classification must primarily be based on tariff description and material composition, and not merely on end use. Where specific entries exist, they prevail over broader descriptions. The Authority also applied the “essential character” test in determining classification. With regard to EVA gloves, both sterile and non-sterile variants were classified under HSN 39262011 as disposable plastic gloves, attracting 18% GST. The Wearon sterile aprons were classified under HSN 39262029 as other plastic aprons, also taxable at 18%. Similarly, OT shoe covers, drape sheets, and procedure drapes were classified under HSN 39269099 as other articles of plastics, liable to 18% GST. In relation to ultrasound probe covers, laparoscopy camera covers, and intraoperative cable covers, the Authority examined whether these could be treated as instruments under HSN 9018. It concluded that these products are not instruments or appliances in themselves but function as accessories to medical equipment. Relying on the Supreme Court’s decision in Mehra Bros v. Joint Commercial Officer, the Authority reiterated that an accessory is not essential for the functioning of the main product but merely enhances its effectiveness. Accordingly, these items were classified under HSN 90330000 as parts and accessories of instruments of Chapter 90, and made taxable at 18% GST. The AAR clarifies that the mere fact that a product is licensed as a medical device or used exclusively in healthcare settings does not automatically entitle it to classification under HSN 9018 or concessional GST rates. Material composition and specific tariff entries remain decisive factors. As a result, all the products under consideration were held liable to 18% GST, reinforcing a strict approach to tariff classification under GST law. Ruling Details Applicant’s Name: Hi Care Remedy Private Limited Ruling Date: 13/02/2026 Click Here To Read Ruling Read More: Tobacco Leaves Sold After Curing, Grading or Butting Attract 5% GST; 28% Applies Only When Leaves Lose Their Character: AAR

18% GST On EVA Gloves, Sterile Aprons, OT Shoe Covers, Ultrasound Probe Covers: AAR

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