https://www.taxtmi.com/caselaws?id=796698 Ophthalmic binocular surgical microscopes specially designed for eye examination and delicate eye surgery are classified under tariff heading 9018 as medical or surgical instruments, rather than heading 9011 for general optical microscopes or heading 9012 for non-optical microscopes. The HSN notes expressly distinguish ophthalmic binocular-type microscopes mounted on adjustable supports for medical use. As goods of heading 9018, these microscopes fall within Entry 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract the concessional 5% rate. en-us Tue, 04 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796698 Ophthalmic binocular surgical microscopes specially designed for eye examination and delicate eye surgery are classified under tariff heading 9018 as medical or surgical instruments, rather than heading 9011 for general optical microscopes or heading 9012 for non-optical microscopes. The HSN notes expressly distinguish ophthalmic binocular-type microscopes mounted on adjustable supports for medical use. As goods of heading 9018, these microscopes fall within Entry 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract the concessional 5% rate. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796698