{"id":75102,"date":"2026-02-27T13:27:04","date_gmt":"2026-02-27T07:57:04","guid":{"rendered":""},"modified":"2026-02-27T13:27:04","modified_gmt":"2026-02-27T07:57:04","slug":"dictionary-meaning-applied-to-39-instrument-appliance-or-apparatus-39-leads-to-chemical-classification-and-gst-liability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75102","title":{"rendered":"Dictionary Meaning applied to &#39;instrument, appliance or apparatus&#39; leads to chemical classification and GST liability."},"content":{"rendered":"<p>Dictionary Meaning applied to &#39;instrument, appliance or apparatus&#39; leads to chemical classification and GST liability.<br \/>Case-Laws<br \/>GST<br \/>AAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt\/ester of citric acid) classifiable under HSN 29181590 based on composition; the product does not satisfy the statutory notion of an instrument, appliance or apparatus so medical-device licensing is not determinative for tariff classificat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97259\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dictionary Meaning applied to &#8216;instrument, appliance or apparatus&#8217; leads to chemical classification and GST liability.Case-LawsGSTAAR applies dictionary meanings for undefined statutory terms and holds that the dry citrate powder is a chemical (salt\/es&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75102","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75102"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75102\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}