https://www.taxtmi.com/caselaws?id=412944 A micro manipulator system used in ICSI procedures for IVF and ART is treated as a medical device whose essential function is medical use, so it falls under Chapter Heading 9018 rather than 9011. Chapter Heading 9011 covers compound optical microscopes, while the presence of a microscope as one component does not change the classification of the complete system. Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff Act supports classification of the complete product even when supplied unassembled or disassembled. As the product is classified under Heading 9018, the applicable GST rate is 12%. en-us Thu, 11 Feb 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412944 A micro manipulator system used in ICSI procedures for IVF and ART is treated as a medical device whose essential function is medical use, so it falls under Chapter Heading 9018 rather than 9011. Chapter Heading 9011 covers compound optical microscopes, while the presence of a microscope as one component does not change the classification of the complete system. Rule 2(a) of the General Rules for the Interpretation of the Customs Tariff Act supports classification of the complete product even when supplied unassembled or disassembled. As the product is classified under Heading 9018, the applicable GST rate is 12%. Case-Laws GST Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412944