Advance Ruling No. RAJ/AAR/2023-24/13

In re: BHAWNA KHANDELWAL

Date Issued: 29 November 2023
Source: 2024 (85) G.S.T.L. 477 (A.A.R. - GST - Raj.)
Views: 11

Summary

Medical Equipments - Stadiometer and Infanometer - Heading 9018 - Classification - Applicant-assessee is manufacture & supplier of Stadiometer, lnfantometer and other hospital/medical equipment’s, furniture - HELD : Infantometer is used for purpose of measuring height/length of infants - Stadiometer is described as piece of medical equipment used for measuring human height and it is used in routine medical examination and for clinical tests and experiments - Heading 9018 incorporates instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - Since both these instruments, Stadiometer and lnfantometer have clinical used and are described as diagnostic instruments, said medical equipments are covered under Tariff Item 9018 90 19 and are liable to GST @ 12% - Section 9 of Central Goods and Services Tax Act, 2017 - Section 9 of Rajasthan Goods and Services Tax Act, 2017. [para F]