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Case Name : In re Nilkamal Limited (GST AAR  Uttar Pradesh)
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In re Nilkamal Limited (GST AAR  Uttar Pradesh) Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099  other instruments  and appliances used in medical science   and attracting  rate of Tax @ 6% each under Central State Tax. Ans-1 No Q-2 Whether The above mentioned items are falling under Chapter 39 Plastics And ARTICLES THEREOF Chapter heading 3923, subheading 392310 and Tariff Item 39231030 as ‘Insulated Ware’ Attracting rate of Tax @ 9...
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