Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099 other instruments and appliances used in medical science and attracting rate of Tax @ 6% each under Central State Tax.
Ans-1 No
Q-2 Whether The above mentioned items are falling under Chapter 39 Plastics And ARTICLES THEREOF Chapter heading 3923, subheading 392310 and Tariff Item 39231030 as ‘’Insulated Ware” Attracting rate of Tax @ 9% each under Central and State Tax?
Ans-2 Yes, Vaccine Carrier & Vaccine Cold box is falling under Chapter subheading 39231030
Attracting rate of Tax @ 9% each under Central and State Tax.
Q-3 If the above products are not falling either under Chapter 90 or Chapter 39, what is the Appropriate Classification of Vaccine Carrier & Vaccine Cold box and what is the rate of Tax Under Central, State Tax?
Ans- Not applicable.