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of <h1>Clarification on 5% IGST Rate for Dialysis Machines Import Confirmed, Including Artificial Kidneys and Sterilized Dialyzers.</h1> The HC directed the respondents to confirm that the IGST rate for importing dialysis machines is 5% under HSN code 90189031. The respondents affirmed that ... Seeking 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 - HELD THAT:- Petition is disposed of binding the respondents to their statement. The High Court directed the respondents to clarify that the IGST rate for import of dialysis machines is 5% as per HSN code 90189031. The respondents confirmed that dialysis machines under this code are taxed at 5%, including 'Artificial Kidney' and 'Disposable sterilized dialyzer.' The petition was disposed of with the respondents bound by their statement.
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