Medical equipment classification confirms dental equipment falls within reduced VAT rate under notification policy guidance. The circular states that the category medical equipment/devices and implants in the Third Schedule to the Delhi Value Added Tax Act includes dental equipment; following the Empowered Committee's decision and subsequent notification, dental equipment is to be treated within that category and charged at the reduced VAT rate specified by the notification, effective from the notification's operative date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Medical equipment classification confirms dental equipment falls within reduced VAT rate under notification policy guidance.
The circular states that the category medical equipment/devices and implants in the Third Schedule to the Delhi Value Added Tax Act includes dental equipment; following the Empowered Committee's decision and subsequent notification, dental equipment is to be treated within that category and charged at the reduced VAT rate specified by the notification, effective from the notification's operative date.
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