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        9021

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        GST classification change: HSN 9021 items removed from rate schedule, affecting tax treatment of implants and ophthalmic parts. HSN 9021 was omitted from the GST rate schedule by Notification No. 6/2022-Integrated Tax (Rate) with effect from 18.07.2022, replacing earlier text amended by Notification No. 43/2017; circular guidance addresses GST rate treatment for trauma, spine and arthroplasty implants under HSN 9021 before omission and for ophthalmic equipment parts suitable solely or principally for use with ophthalmic equipment.
                          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 change: HSN 9021 items removed from rate schedule, affecting tax treatment of implants and ophthalmic parts.

                                HSN 9021 was omitted from the GST rate schedule by Notification No. 6/2022-Integrated Tax (Rate) with effect from 18.07.2022, replacing earlier text amended by Notification No. 43/2017; circular guidance addresses GST rate treatment for trauma, spine and arthroplasty implants under HSN 9021 before omission and for ophthalmic equipment parts suitable solely or principally for use with ophthalmic equipment.


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