Delhi HC directs 5% IGST rate on Dialysis Machine Imports

Fresenius Medical Care India Private Limited Vs Union Of India & Ors (Delhi High Court)

In a recent ruling, the Delhi High Court addressed the issue of Integrated Goods and Services Tax (IGST) rates on the import of dialysis machines by Fresenius Medical Care India Private Limited (FMC India).

The petitioner, FMC India, sought clarification from the court regarding the applicable IGST rate for the import of dialysis machines under HSN code 90189031. They argued for a 5% rate, citing an

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