TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 645
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....ies and Hospitals. 3. The applicant has sought advance ruling in respect of the following questions:- 1. What is the correct HSN code to be used for Sterilization Reels and Pouches manufactured by our company? 2. What is the correct rate of GST applicable to Sterilization Reels and Pouches manufactured by us under the said HSN code? 4. The question is about applicable GST rate under the provisions of CGST Act and liability to pay GST, hence is admissible under Section 97(2)(a) of the CGST Act 2017. Further, as per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 5. Statement of relevant facts having a bearing on the question(s) raised- Applicant is a ISO 13485, ISO 11607 and CE certified company and manufactured micro barrier sterilization reels and pouches used by medical devices companies, Pharmaceutical Industries and Hospitals. All medical devices companies which come in contact with human wound, flesh and blood needs to be sterilization to avoid infection. Sterilization is the process of killing contaminating micro organi....
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....ated 12.09.2023 and reminder letter dated 04.10.2023 to offer their comments/views/verification report on the matter. Assistant Commissioner, CGST- Division-VJ, Noida has submitted his comments vide his letter dated 12.10.2023 wherein it has been submitted that- 7.1 From the description and information given for the product under consideration, it is clear that the product is not medical equipment but is the packing material which keeps the medical equipment sterilized after packing till the same is put to use at the end. The applicant has sought clarification as to whether the said product is classifiable under HSN Code 30.05 or not. As per Explanation (iii) of Notification 01/2017-Central Tax (Rate) dated 28.06.2017, the "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Further, Explanation (iv) of the said Notification mandates that "The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Sched....
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....g which they reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 9. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the 'CGST Act'. 10. We have gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issues on which advance ruling required- (1) Classification of goods and/or services or both. At the outset, we Find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 11. The applicant is a ISO 13485, ISO 11607 and CE certified company and manufactured micro barrier sterilization reels and pouches use by medica....
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....ive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule. (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. 2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule Therefore, in terms of the referred Note 2 of Section VI of Schedule appended to Customs Tariff Act, 1975, primary condition for the product to classify under heading 30.05 is that it should be put in measured doses or for retail sale. The present product is not at all for retail sale as the applicant have themselves stated that the product is not a medical equipment in its own or a pharmaceutical product but the packing material used for sterilized packing for the medical equipment. 14.2. The Explanatory Notes issued by WCO throws more light on the scope of the Heading 30.05 when it clarifie....