Breif Issue :
The question that arises for consideratior. is whether the implants for joint replacements falling under HSN Code / Chapter Sub-Heading 90213100 – Artificial Joints of the Customs Tariff Act, 1975 is covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5% or Serial No. 221 of Schedule Il of the Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting CST at the rate of 12%.
The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5%.
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