GST on goods: artificial kidney listed in Schedule attracts reduced tax rate until the scheduled expiry. An artificial kidney is listed as a good in Schedule 1 and is subject to GST @ 5% up to 21-09-2025, with classification potentially under Chapter 90 or any other chapter.
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Provisions expressly mentioned in the judgment/order text.
GST on goods: artificial kidney listed in Schedule attracts reduced tax rate until the scheduled expiry.
An artificial kidney is listed as a good in Schedule 1 and is subject to GST @ 5% up to 21-09-2025, with classification potentially under Chapter 90 or any other chapter.
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