West Bengal AAR Clarifies GST Classification of Medical Disposables Manufactured by Company
The company, Hi Care Remedy Private Limited (applicant), has filed an application dated November 21, 2025, seeking the West Bengal Authority for Advance Ruling (AAR) Goods and Services Tax (GST), clarifying some queries concerning its business.
The applicant is involved in the business of manufacturing medical disposables and personal protective equipment. The applicant possesses a medical device licence (No. MFG/MD/2022/000663) issued by the Central Drugs Standard Control Organisation (CDSCO). It is also certified under ISO 13485:2016, which means it follows internationally accepted quality standards for manufacturing medical devices.
The company consists of a combined manufacturing plant and warehouse located at Behala Industrial Estate in Kolkata, West Bengal. This setup helps the company to efficiently manufacture, store, and distribute its medical products from one place.
Questions Asked Before West Bengal AAR:
The applicant has asked the following questions seeking the West Bengal Authority for Advance Ruling (AAR):
“Question: Whether the following products, which are duly licensed as medical devices under the Medical Device Rules, 2017 by the Central Drugs Standard Control Organisation (CDSCO) and which are designed, manufactured, and supplied exclusively for use in hospitals, clinics, and healthcare institutions, are classifiable under HSN Code 9018, HSN Code 6210, or under any other appropriate HSN Code for the purpose of levy of Goods and Services Tax (GST)?”
Answers Given by West Bengal AAR:
The West Bengal Authority for Advance Ruling (AAR) has given the following answers to the questions asked by the applicant:
The West Bengal AAR has attached a detailed table mentioning the proper classification and tax rate of the products:
| Sl. No. | Commercial product manufactured by the applicant | HSN Code | Schedule & Serial no. | Tax rate |
| 1 | Handcare sterile Eva gloves | 39262011 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
| 2 | Handcare non-sterile Eva gloves | 39262011 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
| 3 | Wearon sterile apron | 39262029 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
| 4 | Cleancare OT shoe cover | 39269099 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
| 5 | Drape sheet | 39269099 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
| 6 | Clearprobe endocavity/ transvaginal probe cover | 90330000 | Schedule II/ Serial no. 582 | 9% CGST + 9% SGST |
| 7 | General purpose ultrasound probe cover | 90330000 | Schedule II/ Serial no. 582 | 9% CGST + 9% SGST |
| 8 | Laparoscopy camera cover | 90330000 | Schedule II/ Serial no. 582 | 9% CGST + 9% SGST |
| 9 | Intraoperative cable cover | 90330000 | Schedule II/ Serial no. 582 | 9% CGST + 9% SGST |
| 10 | Cleansheet procedure drape | 39269099 | Schedule II/ Serial no. 127 | 9% CGST + 9% SGST |
Citation: Hi Care Remedy Private Limited (AAR West Bengal); 30/WBAAR/2025-26; 13/02/2026
