{"id":320001,"date":"2024-04-13T15:00:58","date_gmt":"2024-04-13T09:30:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=320001"},"modified":"2024-04-18T10:13:25","modified_gmt":"2024-04-18T04:43:25","slug":"union-of-india-clarifies-five-percent-igst-rate-for-import-of-dialysis-machines-in-a-petition-before-dhc-scctimes","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/13\/union-of-india-clarifies-five-percent-igst-rate-for-import-of-dialysis-machines-in-a-petition-before-dhc-scctimes\/","title":{"rendered":"Union of India clarifies five percent IGST rate for import of dialysis machines in a petition before Delhi High Court"},"content":{"rendered":"
\n

Delhi High Court:<\/span> 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*<\/span> 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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

[Fresenius Medical Care India (P) Ltd. v. Union of India, 2024 SCC OnLine Del 2552<\/a>, decided on 09-04-2024<\/span>]<\/p>\n

*Judgment authored by: Justice Sanjeev Sachdeva<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For the Petitioner:<\/span> Gauhar Mirza, Hiral Gupta, Sukanya Singh and Neharika, Advocates;<\/p>\n

For the Respondents:<\/span> Gibran Naushad, SSC and Mr. Anurag Ojha, SSC with Subham Kumar, Advocate.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Respondents further submits that IGST rate of five percent is also applicable for “Artificial Kidney” and “Disposable sterilized dialyzer”.<\/p>\n","protected":false},"author":67520,"featured_media":314886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[67541,67537,2543,67540,67542,67538,51042,67539,42175],"class_list":["post-320001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-artificial-kidney","tag-clarifies","tag-Delhi_High_Court","tag-dialysis-machine","tag-disposable-sterilized-dialyzer","tag-five-percent","tag-hsn-code","tag-igst-rate","tag-union-of-india"],"yoast_head":"\nUnion of India clarifies five percent IGST rate for import of dialysis machines in a petition before Delhi HC| SCC Times<\/title>\n<meta name=\"description\" content=\"Delhi 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surge] Del HC| \u201cConsider exempting Oxygen Concentrators from IGST\u201d, HC tells Finance Ministry","author":"Editor","date":"May 6, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Rajiv Shadher abd Talwant Singh, JJ., addressed the instant petition challenging the imposition of Integrated GST (IGST) on import of oxygen concentrators for personal use as the Ministry had already exempted the same for commercial purposes. The instant petitioner had impugned the notification\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":287105,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/17\/applications-for-refund-of-itc-cannot-be-rejected-merely-because-of-suspicion-without-any-cogent-material-delhi-high-court-legal-research-updates-news\/","url_meta":{"origin":320001,"position":1},"title":"Applications for refund of ITC cannot be rejected merely because of suspicion without any cogent material: Delhi High Court","author":"Simranjeet","date":"March 17, 2023","format":false,"excerpt":"The Delhi High Court held that the applications for ITC refund cannot be denied merely because of suspicion without any cogent material.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":288744,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/07\/services-provided-by-ey-india-to-overseas-ey-entities-are-not-intermediary-services-delhi-high-court-directs-processing-of-itc-refund-applications-filed-by-ey-india-legal-research-updates-news\/","url_meta":{"origin":320001,"position":2},"title":"Services provided by EY India to overseas EY entities are not “intermediary services”; Delhi High Court directs processing of ITC refund applications filed by EY India","author":"Simranjeet","date":"April 7, 2023","format":false,"excerpt":"The Delhi High Court held that Ernst and Young Ltd. is not an \u2018intermediary\u2019 under the IGST Act, as it does not arranges or facilitates services to overseas EY entities from the third parties but only renders services to them.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-472.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":248598,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/22\/delhi-hc-i-cant-breathe-hc-calls-oxygen-shortage-a-george-floyd-moment-for-the-citizens-holds-imposition-of-igst-on-oxygen-concentrators-imported-by-ind\/","url_meta":{"origin":320001,"position":3},"title":"Del HC | \u201cI can\u2019t breathe\u201d; HC calls oxygen shortage a \u2018George Floyd moment for the citizens\u2019; holds imposition of IGST on oxygen concentrators imported by individuals, unconstitutional","author":"Editor","date":"May 22, 2021","format":false,"excerpt":"Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order to decide the constitutionality of imposition of IGST on the imported oxygen concentrators. The Court in its prologue said, \"This is a George Floyd moment for the citizens\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":305519,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/10\/23\/dhc-directs-government-to-refund-rs-7-12cr-igst-to-vodafone-paid-for-its-international-services-legal-news\/","url_meta":{"origin":320001,"position":4},"title":"Delhi High Court directs government to refund Rs. 7.12 cr to Vodafone Idea Ltd. paid as IGST towards its international services","author":"Simranjeet","date":"October 23, 2023","format":false,"excerpt":"\u201cThe authorities rejected petitioner\u2019s refund claim by mentioning that payments in respect of some of the invoices are received in advance, but respondents have not referred to any particular instance where payments in respect of any invoices are received prior to the date of invoices.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":276420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/19\/state-not-liable-to-declare-hsn-code-gst-rate-supplier-liable-to-pay-gst-must-quote-in-tender-supreme-court-tax-law-legal-research-updates-news\/","url_meta":{"origin":320001,"position":5},"title":"State cannot declare a GST rate and make it binding on the bidder; Supplier, being liable to pay GST, must quote the relevant HSN Code: SC\u00a0","author":"Prachi Bhardwaj","date":"August 19, 2022","format":false,"excerpt":"Supreme Court: In an important ruling of Goods and Service Tax (GST), the bench of \u00a0KM Joseph* and Hrishikesh Roy, JJ has directed that, in order to also ensure that the successful tenderer pays the tax due and to further ensure that, by not correctly quoting the GST rate, there\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-52-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67520"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=320001"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/320001\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314886"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=320001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=320001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=320001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}