Sivantos India Private Limited ., In re
Date: August 12, 2022
Subject Matter
Parts & accessories of hearing aids are covered under HSN '9021 9010' attracting 18% GST
Summary
a) The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading. b) The rate of tax (GST) applicable on supply of such parts & accessories of hearing aids is 18%…
M/s. Sivantos India Pvt. Ltd.,(herein after referred to as ‘Applicant’), # 78, Salarpuria Sattva Magnificia – Phoenix, 4th Floor, Near Tin Factory, Old Madras Road, Doorvani Nagar, Bengaluru – 560 016, having GSTIN 29AACCS0638P1ZV, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Ac…