'Micro Manipulator System' 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'.
Appellate Authority for Advance Ruling —– Classification of Medical Equipments – The applicant engaged in the supply of medical equipment. The applicant sought an advance ruling as to whether Micro-manipulator system which is Intracytoplasmic Sperm Injection (ICSI) used in Assisted Reproductive Technology Procedures is classifiable under tariff heading 9018 or 9011. The AAR held that the product is classifiable under Tariff Item No. 9011 and is covered under Entry No 184 of Schedule - IV of Notification No. 01/2017-CTR dated 28-6-2017 (upto 14-11-2017) and under Entry No. 411F of Schedule-III of Notification No. 01/2017-CTR dated 28-6-2017 (as amended) (w.e.f. 15-11-2017). The applicable rate of GST would be 28% upto 14.11-2017 and 18% with effect from 15-11-2017. Aggrieved by the aforesaid Advance Ruling, the appellant has filed the appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling modified the Advance Ruling and held that the impugned product is classifiable under Chapter Heading 9018 of the First Schedule to the CTA as Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro medical apparatus and sight-testing instruments and is chargeable to 12% as per Sl. No. 218 of Schedule II of Notification No. 1/2017-CTR dated 28-6-2017.
'Micro Manipulator System' 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'.
Appellate Authority for Advance Ruling —– Classification of Medical Equipments – The applicant engaged in the supply of medical equipment. The applicant sought an advance ruling as to whether Micro-manipulator system which is Intracytoplasmic Sperm Injection (ICSI) used in Assisted Reproductive Technology Procedures is classifiable under tariff heading 9018 or 9011. The AAR held that the product is classifiable under Tariff Item No. 9011 and is covered under Entry No 184 of Schedule - IV of Notification No. 01/2017-CTR dated 28-6-2017 (upto 14-11-2017) and under Entry No. 411F of Schedule-III of Notification No. 01/2017-CTR dated 28-6-2017 (as amended) (w.e.f. 15-11-2017). The applicable rate of GST would be 28% upto 14.11-2017 and 18% with effect from 15-11-2017. Aggrieved by the aforesaid Advance Ruling, the appellant has filed the appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling modified the Advance Ruling and held that the impugned product is classifiable under Chapter Heading 9018 of the First Schedule to the CTA as Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro medical apparatus and sight-testing instruments and is chargeable to 12% as per Sl. No. 218 of Schedule II of Notification No. 1/2017-CTR dated 28-6-2017.