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        Clarification on 5% IGST Rate for Dialysis Machines Import Confirmed, Including Artificial Kidneys and Sterilized Dialyzers.

        FRESENIUS MEDICAL CARE INDIA PRIVATE LIMITED Versus UNION OF INDIA & ORS

        FRESENIUS MEDICAL CARE INDIA PRIVATE LIMITED Versus UNION OF INDIA & ORS - 2024 (85) G. S. T. L. 174 (Del.) 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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