Case Law Details
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% each under Central and State Tax?
Ans-2 Yes, Vaccine Carrier & Vaccine Cold box is falling under Chapter subheading 39231030 Attracting rate of Tax @ 9% each under Central and State Tax.
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