AAR holds that implants for joint replacements fall under HSN Code 90213100 viz. “Artificial Joints” and are liable to 5% GST in terms of Sl. No. E(9) of List 3 of Entry 257 of Schedule I to Notification No. 1/2017-Central Tax (Rate).
It rules out applicability of 12% GST under Sl. No. 221 of Schedule II to said Notification viz. “Fracture appliances, artificial parts of the body”, by applying the principle under Rule 3 of General Rules of Interpretation of First Schedule to Customs Tariff Act.
Accordingly, notes that the heading which provides the most specific description shall be preferred to headings providing a more general description : Kerala AAR