Case LawGUJ/GAAR/R/22/2020
Shivani Scientific Industries ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- July 2, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
‘Micromanipulator system’ is classifiable under HSN 9011 and attracts 18% GST
Classification
Summary
The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product…
Judgement
The applicant vide their application for Advance Ruling has submitted that they are engaged in the supply of medical equipment viz. ‘Micro-manipulator System’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ (hereinafter referred to as MM System). The applicant have sta…