Case LawGST-ARA- 141/2018-19/B-94
Nipro India Corporation Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 23, 2019
- Type:
- Advance Ruling
Subject
'Dialyzer' classifiable under HSN 9018 90 31
Classification
Summary
Question 1. Whether on facts and circumstances of the case, the product Dialyzer be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’ as mentioned under Entry No. 255 of Schedule I to Notification Number 1/…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s Nipro India Corporation Private Limited , seeking an advance ruling in respect of the following questions. Q1. “Whether on facts and circumst…