Case Law Details
Case Name : In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat)
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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 T...
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