In re M/s Nipro India Corporation Private Limited (GST AAR Maharashtra)
Question 1. Whether on facts and circumstances of the case, the product Dialyzer be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’ as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the ‘Rate Notifications’)
Answer :- Answered in the affirmative.
Question 2. If the said product ‘Dialyzer’ falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).
Answer:- The product is classifiable in the tariff item 9018 90 31.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s Nipro India Corporation Private Limited , seeking an advance ruling in respect of the following questions.
Q1. “Whether on facts and circumstances of the case, the product “Dialyzer” be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’as mentioned under Entry No. 255 of Schedule 1 to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the ‘Rate Notifications’)
Q2. If the said product “Dialyzer” falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The submissions, as reproduced verbatim, could be seen thus –
Statement of the relevant facts having a bearing on the question raised
The relevant facts of the case are as follows:
Background of operations:
2.1. Applicant, a Pvt. ltd company incorporated under the provisions of the Companies Act, 1956 holding GST regn no. (‘GSTIN’) 27AADCN1920C1ZZ with effect from 01.07.2017, is located at Plot No. E-1, MIDC, Kesurdi, Taluka-Khandala, Dist. Satara 412 801.
2.2. The Applicant is engaged in the manufacturing of medical equipments such as dialyzers, blood tubing sets, arterial fistulas, syringes and needles.
2.3 The Applicant runs a manufacturing facility at Shirwal, Maharashtra. Goods manufactured by the Applicant are sold within India and also exported outside India.
Product Information:
2.4 Under the current application for advance ruling, the Applicant seeks to determine the classification of the product “Dialyzer”.
2.5 The product ‘Dialyzer’ is a medical equipment/apparatus used for purification of blood. It is a life saving device, used in the Dialysis Machine for the dialysis treatment which separates blood impurities like urea/creatinine, etc. from the blood by the principle of diffusion through semi permeable membrane.
Questions before the Authority of Advance Ruling:
2.6 The Applicant has approached the Authority of Advance Rulinv, to determine the correct HSN classification of the product “Dialyzer”.
2.7 Applicant believes that the product “Dialyzer” qualifies as ‘Disposal sterilized dialyzer or micro barrier of artificial kidney’ under Entry No. 255 of Sch. Ito the Rate Notfns.
2.8 If the said product “Dialyzer” falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).
2.9 The Applicant craves leave to submit such further facts at or before the hearing of the application as may be relevant.
Classification of Goods/Tariff Heading:
