https://www.taxtmi.com/caselaws?id=421472 The Tamil Nadu AAR classified PSA Medical Oxygen Generation Plant under CTH 8421 39 90 as an air separator. The plant attracts CGST at 9% and SGST at 9% under respective rate notifications. The authority rejected the question regarding tax benefits for hospitals installing PSA Medical Oxygen plants, ruling it falls outside the scope of Section 97(2) and is therefore not admissible for advance ruling. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421472 The Tamil Nadu AAR classified PSA Medical Oxygen Generation Plant under CTH 8421 39 90 as an air separator. The plant attracts CGST at 9% and SGST at 9% under respective rate notifications. The authority rejected the question regarding tax benefits for hospitals installing PSA Medical Oxygen plants, ruling it falls outside the scope of Section 97(2) and is therefore not admissible for advance ruling. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421472