Fresenius Medical Care India Private Limited Vs Union of India
Date: April 8, 2024
Subject Matter
Dialysis machines falling under the HSN code '9018 90 31' are subject to a 5% IGST rate
Summary
The Delhi High Court addressed the issue of IGST rates on the import of dialysis machines by Fresenius Medical Care India Private Limited (FMC India). FMC India sought clarification from the court regarding the applicable IGST rate for the import of…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks a direction to the respondents to clarify that the Integrated Goods and Services Tax [“IGST”] rate applicable to the petitioner for import of dialysis machines is 5% as per HSN code 90189031 in terms of office memorandum dated 13.10.2023. 2. Learned counsel for respondents submits that he has taken instructions and…