2023 (11) TMI 600 - HC - GST

Medical Dialysis Machine Imports Validated Under HSN Code 9018 90 31 with Confirmed 5% IGST Tax Rate

Delhi HC resolved a tax classification dispute for dialysis machine imports. The court confirmed HSN code 9018 90 31 and 5% IGST rate after respondents ... Seeking issuance of mandamus directing the Respondents to respond to the representations submitted by the Petitioner on 21 December 2022, 24 March 2023 and 2 May 2023 - Classification of dialysis machine - HELD THAT:- An affidavit has been filed by the Respondents. However, the same is not on record. Learned Counsel for Respondents are directed to ensure that the affidavit is placed on record. The prayer of the Petitioner stands answered. Issues involved:The issue involves seeking clarification on the correct HSN code and applicable IGST rate for importing a dialysis machine to India.Judgment Summary:The petitioner approached the Delhi High Court seeking directions for the respondents to respond to representations regarding the HSN code and IGST rate for dialysis machines within two weeks. The Court had earlier directed the respondents to provide information on the HSN code. An affidavit was filed by the respondents, clarifying that the HSN code for dialysis machines is 9018 90 31 and the IGST rate is 5%. The Court found that the respondent's clarification addressed the petitioner's concerns, and therefore, disposed of the writ petition along with any pending applications.