2024 (9) TMI 979

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....kanya Singh and Ms. Neharika, Advocates For the Respondents: Mr. Gibran Naushad, Mr. Anurag Ojha, SSC with Mr. Subham Kumar, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondents to clarify that the Integrated Goods and Services Tax ["IGST"] rate applicable to the petitioner for import of dialysis machines is 5% as per HSN code 90189031 in terms of of....