GST classification: Disposable sterilized dialyzer treated as a Schedule-listed medical good with reduced tax rate applicability. Disposable sterilized dialyzer or micro barrier of artificial kidney are listed in Schedule 1 and, by notification, attract GST at 5% until 21-09-2025; tariff headings indicated as 90 or 84 identify the goods covered.
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Provisions expressly mentioned in the judgment/order text.
GST classification: Disposable sterilized dialyzer treated as a Schedule-listed medical good with reduced tax rate applicability.
Disposable sterilized dialyzer or micro barrier of artificial kidney are listed in Schedule 1 and, by notification, attract GST at 5% until 21-09-2025; tariff headings indicated as 90 or 84 identify the goods covered.
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