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    <title>2024 (9) TMI 979 - DELHI HIGH COURT</title>
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    <description>Dialysis machines covered under HSN code 90189031 are treated as liable to IGST at 5% under the office memorandum dated 13.10.2023, and that rate applies to the petitioner&#039;s import subject to verification of the HSN code. The respondents&#039; statement that the petitioner&#039;s case would attract the same rate was accepted, and they were bound by that statement once classification was verified.</description>
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      <description>Dialysis machines covered under HSN code 90189031 are treated as liable to IGST at 5% under the office memorandum dated 13.10.2023, and that rate applies to the petitioner&#039;s import subject to verification of the HSN code. The respondents&#039; statement that the petitioner&#039;s case would attract the same rate was accepted, and they were bound by that statement once classification was verified.</description>
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