Q 33 : What is the GST rate for goods falling under HS code 9021 40 to 9021 90?
1 All goods of HS code 9021 attract 12% GST.
2 However, assistive devices specified in List 3 appended to Schedule I of the notifications relating to CGST/ IGST/ SGST rates attract 5% GST.
3 Also, hearing aids falling under HS code 9021 attract Nil GST.
Read 39 FAQ on GST Rates clarified by CBEC 29.09.2017
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