TRADE CIRCULAR regarding 'medical equipment/devices and implants'

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Full Text of the Document

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....t/devices and implants' covers 'dental equipment' also. In the above context, it may be clarified that initially 'medical equipment/devices and implants' were unspecified items taxable @ 12.5% but the Empowered Committee of the State Finance Ministers in its meeting held on 25/26 April, 2005, agreed that 'medical equipment/devices and implants' be taxed @ 4% and, accordingly, vide Notification N....