{"id":4677,"date":"2026-02-22T17:12:31","date_gmt":"2026-02-22T17:12:31","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4677"},"modified":"2026-02-22T17:12:32","modified_gmt":"2026-02-22T17:12:32","slug":"gst-aar-wb-ruling-dated-13-02-2026-sterile-aprons-and-shoe-covers-falls-under-chapter-39","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-wb-ruling-dated-13-02-2026-sterile-aprons-and-shoe-covers-falls-under-chapter-39\/","title":{"rendered":"GST, AAR WB Ruling Dated 13\/02\/2026 &#8211; Sterile Aprons and Shoe Covers falls under Chapter 39\u00a0"},"content":{"rendered":"\n<p><em>Case of Hi Care Remedy Private Limited, AAR West Bengal Ruling Dated 13<sup>th<\/sup>\u00a0February 2025.<\/em>\u00a0The applicant is involved in the business of manufacturing medical disposables and personal protective equipment. AAR has ruled on various products as regards their classification and applicable rate of GST. The GST rate of 18% is applicable for all the products.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1DqAE657RoymbWksZoo6qsqvpPoG99msN\/view?usp=sharing\"><em>(Link: AAR West Bengal Ruling Dated 13\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Hi Care Remedy Private Limited, AAR West Bengal Ruling Dated 13th\u00a0February 2025.\u00a0The applicant is involved in the business [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4677","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR WB Ruling Dated 13\/02\/2026 - Sterile Aprons and Shoe Covers falls under Chapter 39\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-wb-ruling-dated-13-02-2026-sterile-aprons-and-shoe-covers-falls-under-chapter-39\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAR WB Ruling Dated 13\/02\/2026 - Sterile Aprons and Shoe Covers falls under Chapter 39\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Hi Care Remedy Private Limited, AAR West Bengal Ruling Dated 13th\u00a0February 2025.\u00a0The applicant is involved in the business [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/22\/gst-aar-wb-ruling-dated-13-02-2026-sterile-aprons-and-shoe-covers-falls-under-chapter-39\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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