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‘Dialyzer’ used in dialysis machine- 5% GST Payable: AAR
Case Law Details
- Case Name
- In re M/s Nipro India Corporation Private Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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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 ‘...





