The Delhi High Court allowed 5% integrated goods and service tax ( IGST ) on import of dialysis machines by FMC India.
The petitioner sought a direction to the respondents to clarify that the Integrated Goods and Services Tax [“IGST”] rate applicable to the petitioner for import of dialysis machines is 5% as per HSN code 90189031 in terms of office memorandum dated 13.10.2023.
The counsel for respondents submitted that he has taken instructions and submits that dialysis machines covered under HSN code 90189031 are liable to be taxed at 5% in terms of notification dated 13.10.2023. it was further submitted that IGST rate of 5% is also applicable for “Artificial Kidney” and “Disposable sterilized dialyzer” (serial No. 254-55 respectively).
The counsel submitted that insofar as case of petitioner is concerned, subject to verification of HSN code, the same would be exigible to tax at 5% in terms of said notification.
A Division Bench of Justices Sanjeev Sachdeva and Ravinder Dudeja disposed of the petition binding the respondents to their statement.
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