GST classification: apparatus using ionizing radiation (excluding medical or veterinary uses) attracts scheduled integrated tax rate. Heading 9022 covers apparatus based on the use of X rays or alpha, beta, gamma or other ionizing radiations, excluding medical, surgical, dental or veterinary uses, including radiography and radiotherapy apparatus, X ray tubes and generators, high tension generators, control panels, screens, examination/treatment tables and chairs, and such goods are subject to GST @ 18% under Schedule 3.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification: apparatus using ionizing radiation (excluding medical or veterinary uses) attracts scheduled integrated tax rate.
Heading 9022 covers apparatus based on the use of X rays or alpha, beta, gamma or other ionizing radiations, excluding medical, surgical, dental or veterinary uses, including radiography and radiotherapy apparatus, X ray tubes and generators, high tension generators, control panels, screens, examination/treatment tables and chairs, and such goods are subject to GST @ 18% under Schedule 3.
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