Case LawRuling No. GUJ/GAAR/R/2026/27
Lab Medica Systems Private limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 3, 2026
- Type:
- Advance Ruling
- Members:
- Sushma Vora, Vishal Malani
Subject
Ophthalmic Binocular Surgical Microscope Classified Under CTH 9018, Taxable at 5% GST
Classification
Summary
The Authority for Advance Ruling allowed the application, classifying the Ophthalmic Binocular Surgical Microscope under Customs Tariff Heading 9018 of the Customs Tariff Act, 1975. Consequently, it determined that the product is subject to a 5% GST…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Lab Medica Systems Private limited, 7th floor, 705, Sakar-V, Ashram Road, Navrangpura, Ahmedabad, Gujarat — 380009 [for short — applicant], is registered under GST and their GSTIN is 24AACCL3254A1Z5. 2. The applicant is a Private Limited Company registered under Companies Act, 1956 and is engaged in the supply of Ophthalmic…