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TaxReply India Pvt Ltd

M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
N.k. Gupta
Res. Counsel
Na

Petitioner / Applicant

M/S. SHIVANI SCIENTIFIC INDUSTRIES PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 2, 2020
Order No.

GUJ/GAAR/R/22/2020

Citation

2020(7) TAXREPLY 3323
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ORDER

The applicant vide their application for Advance Ruling has submitted that they are engaged in the supply of medical equipment viz. ‘Micro-manipulator System’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ (hereinafter referred to as MM System). The applicant have stated that they have received the orders for supply of ‘MM System’ from various customers and is selling the same to them with reference to their purchase orders. The applicant has put up the following question for determination before AAR: “Whether ‘Micro-manipulator system’ which is “Intracytoplasmic Sperm Injection (ICSI) with ejaculated, epidymal or testicular spermatozoa used in Assisted Reproductive Technology Procedures’ is classifiable under tariff heading 9018 or 9011, that is, what is the rate of tax on ‘Micro-manipulator System&rs....

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