‘Dialyzer’ used in dialysis machine- 5% GST Payable: AAR

In re M/s Nipro India Corporation Private Limited (GST AAR Maharashtra)

Question 1. Whether on facts and circumstances of the case, the product Dialyzer be treated as ‘Disposable sterilized dialyzer or micro barrier of artificial kidney’ as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate

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