https://www.taxtmi.com/highlights?id=102520 Ophthalmic binocular surgical microscopes are classified under tariff heading 9018 because they are specialised instruments for eye examination and surgery, and the relevant explanatory notes exclude them from heading 9011 for compound optical microscopes. Heading 9012, covering non-optical microscopes and related scientific apparatus, does not apply. As goods under heading 9018, these microscopes fall within Entry No. 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract GST at 5 per cent. en-us Sat, 08 Aug 2026 10:33:04 +0530 Sat, 08 Aug 2026 10:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102520 Ophthalmic binocular surgical microscopes are classified under tariff heading 9018 because they are specialised instruments for eye examination and surgery, and the relevant explanatory notes exclude them from heading 9011 for compound optical microscopes. Heading 9012, covering non-optical microscopes and related scientific apparatus, does not apply. As goods under heading 9018, these microscopes fall within Entry No. 483 of Schedule I to Notification No. 09/2025-Central Tax (Rate) and attract GST at 5 per cent. Highlights GST Sat, 08 Aug 2026 10:33:04 +0530 https://www.taxtmi.com/highlights?id=102520