Authority for Advance Ruling, Gujarat4 August 2026

Lab Medica Systems (P.) Ltd., In re

For assessee

ADVANCE RULING NO. GUJ/GAAR/R/2026/27

The ruling in brief

Where applicant is engaged in supply of Ophthalmic Binocular Surgical Microscope and WHO Priority Medical Devices Information System describes same as electrically powered ophthalmic magnification instrument designed for use during ophthalmic surgical procedures, product is classifiable under Tariff Heading 9018 and covered by Entry No. 483 of Schedule I of Notification No. 09/2025 Central Tax (Rate), attracting GST at 5 per cent

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The ruling in brief

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Lab Medica Systems (P.) Ltd., In re

The ruling in brief

Lab Medica Systems (P.) Ltd., In re

The ruling in brief

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Chehar Industry (P.) Ltd., In re

Symphony Polymers (P.) Ltd., In re

Read the full analysis