Delhi High Court: In a petition seeking direction to respondents for clarification that Integrated Goods and Services Tax (‘IGST’) rate applicable to petitioner for import of dialysis machines was five percent, the Division Bench of Sanjeev Sachdeva* and Ravinder Dudeja, JJ., disposed of the present petition binding respondents to their statement that insofar as the case of petitioner was concerned, subject to verification of HSN Code, the same would be eligible to tax at five percent in terms of the office memorandum dated 13-10-2023.
In the present case, petitioner sought a direction to the respondents to clarify that the IGST rate applicable to petitioner for import of dialysis machines was five percent as per Harmonised System of Nomenclature (‘HSN’) Code 90189031 in terms of office memorandum dated 13-10-2023.
Respondents submitted that dialysis machines covered under HSN Code 90189031 were liable to be taxed at five percent in terms of notification dated 13-10-2023. Further, IGST rate of five percent was also applicable for “Artificial Kidney” and “Disposable sterilized dialyzer”. Respondents further submitted that insofar as the case of petitioner was concerned, subject to verification of HSN Code, the same would be eligible to tax at five percent in terms of the office memorandum dated 13-10-2023. Accordingly, the Court disposed of the present petition binding respondents to their statement.
[Fresenius Medical Care India (P) Ltd. v. Union of India, 2024 SCC OnLine Del 2552, decided on 09-04-2024]
*Judgment authored by: Justice Sanjeev Sachdeva
Advocates who appeared in this case :
For the Petitioner: Gauhar Mirza, Hiral Gupta, Sukanya Singh and Neharika, Advocates;
For the Respondents: Gibran Naushad, SSC and Mr. Anurag Ojha, SSC with Subham Kumar, Advocate.
