Case Law Details
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 office memorandum dated 13.10.2023.
During the proceedings, the respondents, represented by learned counsel, acknowledged that dialysis machines falling under the aforementioned HSN code are indeed subject to a 5% IGST rate, as per a notification issued on 13.10.2023. Furthermore, they clarified that this rate also applies to items such as “Artificial Kidney” and “Disposable sterilized dialyzer.”
The court, after considering the submissions from both parties, disposed of the petition, accepting the respondent’s statement. Consequently, FMC India can now import dialysis machines at a 5% IGST rate, subject to verification of the HSN code.
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