https://www.taxtmi.com/caselaws?id=299320 The ruling determined that Vaccine Carrier and Vaccine Cold Box are classified under Chapter 39, subheading 39231030 as insulated ware, subject to a 9% tax rate under both Central and State Tax. The products were found not to fall under Chapter 90 for medical instruments, as they primarily function as insulated containers rather than medical devices. The decision is applicable within the jurisdiction of the Authority for Advance Ruling, Uttar Pradesh, under the provisions of the CGST Act, 2017. en-us Tue, 17 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299320 The ruling determined that Vaccine Carrier and Vaccine Cold Box are classified under Chapter 39, subheading 39231030 as insulated ware, subject to a 9% tax rate under both Central and State Tax. The products were found not to fall under Chapter 90 for medical instruments, as they primarily function as insulated containers rather than medical devices. The decision is applicable within the jurisdiction of the Authority for Advance Ruling, Uttar Pradesh, under the provisions of the CGST Act, 2017. Case-Laws GST Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299320