Sales Tax Act, 1990 — Section 107: Import and supply of iodized salt 2501

107. Import and supply of iodized salt 2501.0010 bearing brand names and trademarks whether or not sold in retail packing. [108. ***] 840 [109. ***] omitted [110. ***] omitted 111. 841 […….] omitted […….] 112. Following cardiology/cardiac Respective headings surgery, neurovascular, electrophysiology, endosurgery, endoscopy, oncology, urology, gynaecology, disposables and other equipment: A. ANGIOPLASTY PRODUCTS 1. Coronary Artery Stents 2. Drugs Eluting Coronary Artery Stents 3. Coronary Artery Dilatations Catheters (Balloons) 836 Serial number 101 omitted by Finance Act, 2021. 837 Serial number(s) 102, 104 and 105 omitted by Finance (Supplementary) Act, 2022. 838 Serial number 103 omitted by Finance Act, 2021. 839 Serial numbers 106 and 108 omitted by Finance Act, 2021. 840 Serial number(s) 109 and 110 omitted by Finance (Supplementary) Act, 2022. 841 Serial No. 111, expression “White crystalline sugar” omitted through Finance Act, 2016. 143 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 4. PTCA Guide Wire 5. PTCA Guiding Catheters 6. Inflation Devices/Priority Packs 7. 842[Optical Coherence Technology (OCT) System 8. OCT Catheters 9. Intravascular Ultrasound (IVUS) 10. Fractional Flow Reserve (FFR/IFR) System 11. IVUS/FFR/IFR Catheters and wires 12. Support Micro Catheters (Straight and Angled) 13. Drug Coated Angioplasty Balloon 14. Coronary and Peripheral Micro Coils 15. Thrombectomy Device 16. Thrombus Aspiration Catheters 17. Covered Stents (Coronary/Peripheral) 18. Vessel Closure Devices 19. Embolic Protection Devices 20. Renal Stents 21. Vena-cava Filters 22. Coronary and Peripheral Snares 23. Atherectomy Devices 24. IABP Consoles & Catheters 25. Intracardiac Echocardiography Machine & Catheters] B. ANGIOGRAPHY PRODUCTS 1. Angiography Catheters 2. Sheaths 842 New sub-serial No(s) 7 to.25 under entry A of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 144 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 3. Guide Wires 4. Contrast Lines 5. Pressure Lines 6. Mannifolds 843 7. [Wrist Bands for Radial Vessel Closure] C. CONTRAST MEDIA FOR ANGIOGRAPHY/ANGIO PLASTY 1. Angiography Accessories 2. ASD Closure Devices 3. ASD Delivery Systems 4. VSD Closure Devices 5. VSD Delivery System 6. Guide Wires 7. Sizing Balloons 8. Sizing Plates 9. PDA Closure Devices 10. PDA Delivery System D. TEMPORARY PACEMAKERS (with leads, connectors and accessories) E. PERMANENT PACEMAKER. (with leads, connectors and accessories) F. HEART FAILURE DEVICES (with leads, connectors and accessories) G. IMPLANTABLE CARDIOVERTES 843 New sub-serial No. 7 under entry B of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 145 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) (with leads, connectors and accessories) H. CARDIAC ELECTRO PHYSIOLOGY PRODUCTS 1. Electrophysiology catheters 2. Electrophysiology cables 3. Electrophysiology connectors 4. 844[Excimer Laser System with Accessories 5. Laser Sheath, Occlusion Balloons, Dilator Sheaths (Rotation & Manual) 6. Intra Cardiac Echocardiography (ICE) System and Accessories 7. Lead Locking Devices and Accessory Kit 8. Remote EP Monitoring Device and Accessories 9. Ablation catheters 10. 3-D Cardiac Mapping System 11. Cryoballoon System and Accessories] I. LEAR CARDIOLOGY PRODUCTS 1. Radioactive isotopes I. Cold kits (cardiolotic MAA, DTPA etc.) J. CARDIAC SURGERY PRODUCTS 844 New sub-serial No(s) 4 to 11 under entry H of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 146 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 1. Oxygenators 2. Cannulas 3. Prosthetic Heart Valves 4. Luminal shunts for heart surgery 5. Artificial limbs and appliances 6. 845[High-Flow, Low-Profile Percutaneous Heart Pump PHP Console and Catheters 7. Tandem Heart / Tandem Lung and Accessories 8. Ventricular Assist Device System

(a)Heart Mate-II

(b)Heart Mate-III

(c)Centri Meg LEOV 9. Beating Heart Surgery stabilizers & Coronary Shunts 10. Minimally invasive surgery equipment & Instruments 11. RF Ablation equipment for AF (Surgical) 12. Heart Lung Machines] K. EQUIPMENT 1. Cardiac Angiography Machine 2. Echocardiography Machines 3. ETT Machines 4. Gamma Camera for Nuclear Cardiology Studies 5. 846[Left Ventricular Assist Device / System (LVAD) and Catheters 845 New sub-serial No(s) 6 to 12 under entry J of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 846 New sub-serial No(s) 5 to 18 under entry K of S.No. 112 and entries relating thereto added by Finance Supplementary (Amendment) Act, 2018. 147 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) 6. MitraClipTranscatheter Mitral Valve System 7. MitraClip Guide Catheter, Clip and Delivery System 8. Patent Foramen Ovale

(PFO)Closure Device 9. Left Atrial Appendage

(LAA)Occluder 10. Transcatheter Aortic / Heart Valve System (TAVI/TAVR) 11. Cerebral Retrievable Stents 12. Aortic Stent Grafts 13. Embolization Coils, Delivery System, Filling Coil 14. Abdominal Aortic Aneurysm (EVAR) System and Accessories/ thoracic EVAR/ extension 15. Insertable Cardiac Monitor

(ICM)16. Carotid Stents 17. Vascular Clips 18. MRI Compatible Cardiac Monitor, Infusion Pump, Anesthesia Machine with Accessories] L. PERIPHERAL INTERVENTIONS EQUIPMENT Disposables and other equipment for peripheral interventions including stents (including carotid and wall stents), balloons, sheaths, catheters, guide wires, filter wires, coils, needles, valves (including rotating homeostatic valves), connecting cables, inflation 148 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) devices adapters 847[“Drug Eluting Peripheral Stents”]. 848 [113. ***] omitted [114. ***[ omitted 849 [115. ***] [116. ***] omitted [117. ***] omitted 850 118. [omitted] [......] 851 119. [.......] omitted [......] 852 120. ***] 121. Blood Bag CPDA-1 with blood Respective headings transfusion set pack in aluminium foil with set. 853 [Explanation.– For removal of doubt, it is clarified that the blood transfusion sets not packed in aluminum foil imported with blood bags CPDA-1, in corresponding quantity in same consignment are also exempt] 122. Urine drainage bags Respective headings 854 [123. ***] [124. ***] [125. ***] 855 [126. ***] omitted 127. ***] omitted 856 [128. ***] 129. ***] omitted 857 [130. ***] omitted [131. ***] omitted 847 Words “Drug Eluting Peripheral Stents” under entry L of S.No. 112 added by Finance Supplementary (Amendment) Act, 2018. 848 Serial number(s) 113, 114, 116, and 117 omitted by Finance (Supplementary) Act, 2022. 849 Serial number 115 omitted by Finance Act, 2021. 850 S.No. 118 omitted by Finance Supplementary (Second Amendment) Act, 2019 851 Serial No. 119, expression “Tubular day..” omitted through Finance Act, 2016. 852 Serial number 120 omitted by Finance Act, 2024. 853 Explanation added by Finance Act, 2023 854 Serial numbers 123 to 125 omitted by Finance Act, 2021. 855 Serial number(s) 126, 127 and 129 omitted by Finance (Supplementary) Act, 2022. 856 Serial number 128 omitted by Finance Act, 2021. 857 Serial number(s) 130 to 132 omitted by Finance (Supplementary) Act, 2022. 149 Sales Tax Act, 1990 Serial Description Heading Nos. of the First No Schedule to the Customs Act, 1969 (IV of 1969)

(1)(2) (3) [132. ***] omitted