AAR Gujarat
For assessee
Advance Ruling Authority
Rulings of the Authority for Advance Ruling, Gujarat, newest first.
1 ruling found
AAR Gujarat
Where applicant is engaged in supply of Ophthalmic Binocular Surgical Microscope and WHO Priority Medical Devices Information System describes same as electrically powered ophthalmic magnification instrument designed for use during ophthalmic surgical procedures, product is classifiable under Tariff Heading 9018 and covered by Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate), attracting GST at 5 per cent