Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
The dominant issue was whether an imported implantable intracranial "stent" was classifiable as an "artificial part of the body" under CTI 9021 39 00 or under the residual implanted appliances entry CTI 9021 90 90. Applying the scope of Heading 9021 and the anatomical replacement test, the authority held that the device functions therapeutically as a scaffold to retain embolization coils and achieve occlusion, without replicating or substituting any anatomical vessel or aneurysm wall segment. Since it is not a prosthetic substitute and the competing entries must be compared at the same hierarchical level, classification under "artificial parts" was rejected and the product was classified under CTI 9021 90 90. - AAR
The dominant issue was whether an imported implantable intracranial "stent" was classifiable as an "artificial part of the body" under CTI 9021 39 00 or under the residual implanted appliances entry CTI 9021 90 90. Applying the scope of Heading 9021 and the anatomical replacement test, the authority held that the device functions therapeutically as a scaffold to retain embolization coils and achieve occlusion, without replicating or substituting any anatomical vessel or aneurysm wall segment. Since it is not a prosthetic substitute and the competing entries must be compared at the same hierarchical level, classification under "artificial parts" was rejected and the product was classified under CTI 9021 90 90. - AAR
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