2024 (9) TMI 979 - HC - GST

Seeking a direction to the respondents to clarify that the Integrated Goods and Services Tax IGST rate applicable to the petitioner for import of dialysis machines is 5% as per HSN code 90189031 in terms of office memorandum dated 13.10.2023 - HELD THAT - Petition is disposed of binding the respondents to their statement.

Summary

The High Court directed the respondents to clarify that the IGST rate for import of dialysis machines is 5% as per HSN code 90189031. The respondents confirmed that dialysis machines under this code are taxed at 5%, including "Artificial Kidney" and "Disposable sterilized dialyzer." The petition was disposed of with the respondents bound by their statement.