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.
Q-3 If the above products are not falling either under Chapter 90 or Chapter 39, what is the Appropriate Classification of Vaccine Carrier & Vaccine Cold box and what is the rate of Tax Under Central, State Tax?
Ans- Not applicable.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, UTTAR PRADESH
ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017
1. M/s Nilkamal Limited, Plot No. 26B & C, Sector-31, Surajpur Kasna Road, Surajpur, Greator Noida, Gautam Budh Nagar- 201315 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACN2329N1Z8.
2. The applicant is engaged in manufacturing of cold chain equipments which are used in vaccination/ immunization programs for transporting vaccines, specimens, blood samples, etc.
3. The applicant has sought advance ruling on following questions-
1. Whether Vaccine Carrier & Vaccine Cold Box is falling under chapter 90-MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under chapter heading- 9018, sub heading 901890 and Tariff item 90189099 Other instruments and appliances used in medical science and attracting rate of tax @ 6% each under Central, State Tax?
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?
3. If the above products are not falling either under chapter 90 OR chapter 39, what is the appropriate classification of Vaccine Carrier & Vaccine Cold Box and what is the rate of tax under Central, State Tax?
4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant.
5. The applicant have submitted that-
(i) As per World health organization’s (WHO) literature “Immunization in Practice” 2015 update, the purpose of the vaccine “cold chain” is to maintain product quality from the time of manufacture until the point of administration by ensuring that vaccines are stored and transported within WHO-recommended temperature ranges.
(ii) Vaccine Carrier and Vaccine Cold Box is a special container that can be lined with frozen ice packs to keep vaccines. Vaccine Carrier & Vaccine Cold Box is used by health centre staff to collect and transport monthly vaccine supplies from district stores till its end use.
(iii) Both the products i.e. Vaccine Carrier and Vaccine Cold Box are same in its use except that Vaccine Carrier comes with an additional strap which is used to transport the carrier from one place to another.
(iv) Vaccine Carrier and Vaccine Cold Box are manufactured by using the materials of High Density Polyethylene. The same are insulated with Polyurethane Foam (PUF) which protects it from external heat. The inner walls of the product are covered with ice packs which are designed according to the size of Carrier /Box. Complete product is designed as per the specification approved by World health organization’s (WHO).
(v) Different models of vaccine carrier have different vaccine storage capacities. Health centers usually need one or more vaccine carrier that can hold:-
