Case Law Details
In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat)
(i) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is classifiable under Chapter Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 as ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments’.
(ii) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is chargeable to 12% (CGST 6% + SGST 6%) Goods and Services Tax as per Sl. No. 218 of Schedule II of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended.
FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, GUJARAT
The appellant M/s. Shivani Scientific Industries Pvt. Ltd. has been engaged in the supply of medical equipment viz. ‘Micro Manipulator System’ (hereinafter referred to as ‘MM System’) which is “Intra Cytoplasmic Sperm Injection (herein after referred to as ‘ICSI’) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology (herein after referred to as ‘ART’) Procedures”. The appellant used to receive the orders for supply of ‘MM System’ from various customers and has been selling the same with reference to the purchase orders.
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