The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST is chargeable on the Micromanipulator system with effect from November 15, 2017.
The applicant, M/s. Shivani Scientific Industries Pvt. Ltd. is engaged in the supply of medical equipment in relation to ‘Micro-manipulator System’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’.
The applicant has stated that they have received the orders for supply of ‘MM System’ from various customers and is selling the same to them with reference to their purchase orders.
The applicant sought advance ruling on the issue whether Micro-manipulator system which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ is classifiable under tariff heading 9018 or 9011, that is, what is the rate of tax on Micro-manipulator System.
The two-member bench of Sanjay Saxena and Mohit Agarwal ruled that 18% GST is chargeable on Micromanipulator system with effect from November 15, 2017, however, applicability of the rate of GST on the said product would be 28% (14% SGST and 14% CGST) upto November 14, 2017.
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