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Cervical pillows fall under HSN 94041000 and taxable @ 18%.

Classification of Goods — The applicant is a distributor of the product “Cervical Pillow. It is used for preventing or correcting cervical spondylitis, cervical sprain etc, and for supporting or holding head and neck during such illness. The Applicant sought advance ruling on the question; Whether Cervical Pillows falls under HSN tariff item 9021.10.00?. The Authority ruled out that Cervical pillows fall under HSN 9404 10 00 and taxable @18% GST. — Dynamic Techno Medicals Pvt. Ltd., In Re… [2019] 13 TAXLOK.COM 092 (AAR-Kerala)