https://www.taxtmi.com/forum/issue?id=118747 Dentists' chairs that incorporate dental appliances or spittoons are excluded from Chapter 94 by Chapter Note 1(ij) of the Customs Tariff Act, 1975 and, based on functional character and predominant use, are classifiable under HSN 9018 (instruments and appliances used in dental sciences) for GST purposes. Notifications setting GST rates must harmonize with the Customs Tariff Act and cannot override chapter or section notes. Where classification is doubtful the revenue bears the onus and the assessee gains the benefit of doubt; authoritative classification or judicial remedies may be pursued to resolve disputes. en-us Tue, 12 Sep 2023 10:29:44 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118747 Dentists' chairs that incorporate dental appliances or spittoons are excluded from Chapter 94 by Chapter Note 1(ij) of the Customs Tariff Act, 1975 and, based on functional character and predominant use, are classifiable under HSN 9018 (instruments and appliances used in dental sciences) for GST purposes. Notifications setting GST rates must harmonize with the Customs Tariff Act and cannot override chapter or section notes. Where classification is doubtful the revenue bears the onus and the assessee gains the benefit of doubt; authoritative classification or judicial remedies may be pursued to resolve disputes. Discussion-Forum GST Tue, 12 Sep 2023 10:29:44 +0530 https://www.taxtmi.com/forum/issue?id=118747