M/s Sivantos India Pvt. Ltd.
GST AAARKAR/AAAR/07/2022
Case summary
From the record, as published by the registry
Recorded against
The parts and accessories of hearing aids merits classification under heading 90219010 and are not entitled for exemption under entry 142 of Notification 2/2017 CT(Rate) dated 28.06.2017 but are chargeable to tax rate of 18% in terms of in terms of entry No 453 of Schedule III to Notfn No 01/2017 CT(Rate) dated 28.06.2017.
Filed asAppellate Ruling2022
Case details
As recorded by the court registry
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