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The product ‘Micromanipulator system’ is classifiable under Tariff item no.9011 and taxable @18% with effect from 15.11.2017.

Classification of Goods 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’?”

On going through the submission given by the applicant, it is found 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. The applicant has stated that the Micro-manipulator system is also known as IVF technology’ in the medical world and in common/trade parlance, it is also called “Micro manipulator’; that globally micro-manipulator falls under the HSN 9018 but in India there is confusion as to whether it falls under HSN 9018 or 9011 and submitted that they are of the view that the product in question should be classified under CH-9018 and not under CH-9011.

Held that— The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017.—Shivani Scientific Industries Pvt. Ltd., In Re… [2020] 26 TAXLOK.COM 094 (AAR-Gujarat)