Case LawADVANCE RULING ORDER NO. CT/4683/2018-C3
Veena Chemicals, In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 29, 2018
- Type:
- Advance Ruling
- Members:
- SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI
Subject
The implants for joint replacements attract GST@5%
Classification
Summary
The applicant is, inter alia, engaged in the distribution and trading of implants for Joint Replacement purchased from M/s Johnson & Johnson Pvt Ltd. The list of products enclosed as Annexure are implants for joint replacements falling under HSN…
Judgement
7. On the basis of the facts disclosed in the application and the written and oral submissions made at the time of personal hearing, it was decided to admit the application. 8. The question that arises for consideration :s whether the implants for joint replacements falling under HSN Code/Chapter Sub-Heading 90213100 - Artificial Joints of the Customs Tariff Act, 1975 is covered under…