2026-VIL-133-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification and applicable GST rate on Ophthalmic Binocular Surgical Microscope - Tariff classification under CTH 9018 versus competing headings 9011 and 9012 - Whether the product should be classified under CTH 9018 (Instruments and appliances used in medical, surgical, dental or veterinary sciences) or under CTH 9011 (Compound optical microscopes) or CTH 9012 (Microscopes other than optical microscopes) - HELD - The product is an instrument used in medical and surgical sciences and is specifically designed and used exclusively by ophthalmologists for performing complex surgeries on the eye - Compound optical microscopes classified under CTH 9011 are generic in nature used by amateurs, teachers, and for industrial and research laboratory use providing only two-dimensional magnification whereas the Ophthalmic Binocular Surgical Microscope provides three-dimensional stereoscopic view with multi-directional coaxial illumination and specialized features for precise eye surgery - HSN notes to heading 9011 specifically exclude ophthalmic binocular-type microscopes and expressly refer such instruments to heading 9018 - Microscopes under CTH 9012 including electron microscopes, proton microscopes and electron diffraction apparatus are used in forensic science, biological research, industrial analysis, nanotechnology and material science studies and cannot be used for eye surgeries - The Ophthalmic Binocular Surgical Microscope possesses all the attributes of an instrument within the meaning prescribed in the Oxford dictionary as a tool or device used for special, delicate or scientific work and is identifiable as being for medical or surgical use - The product ‘Ophthalmic Binocular Surgical Microscope’ is appropriately classified under tariff heading 9018 of the First Schedule to the Customs Tariff Act, 1975 - The product falls within Sr. No. 483 of Schedule-I of Notification No. 9/2025-CT (Rate) dated 17.09.2025 which covers Instruments and appliances used in medical, surgical, dental or veterinary sciences attracting 5% GST – Ordered accordingly
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