Nilkamal Limited ., In re
Date: November 17, 2020
Subject Matter
Vaccine Carrier & Vaccine Cold Box fall under chapter subheading '3923 10 30' attracting rate of tax @ 18%
Summary
Que 1 . Whether Vaccine Carrier & Vaccine Cold Box is falling under chapter 90-MEDICAL OR SURGICAL INSTURMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other Instruments and appliances used in medical…
1. M/s Nilkamal Limited, Plot No. 26B & C, Sector-31, Surajpur Kasna Road, Surajpur, Greator Noida, Gautam Budh Nagar- 201315 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACN2329N1Z8. 2. The applicant is engaged in manufacturing of cold chain equipments which are used in vaccination/ immunization programs for transporting vaccines, specimens,…