GST
TRT-2025-
AAR Rajasthan
Date:-29-11-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 29 November 2023
Key Pointers –
- The Applicant, M/s Bhawna Khandelwal (SRK Modular Furniture Co) is registered and manufacturer & supplier of Stadiometer, lnfantometer and other hospital/ medical equipment's, furniture etc.
- Stadiometer are diagnostic medical equipment used to measure height of adult patient in hospitals/medical centers, child care centers/ anganwadis and lnfantometer are diagnostic medical equipment used to measure the height of the Infant Patient in hospitals/medical centers, child care centers/ Anganwadi's.
- The issue involved here is whether Stadiometer and lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?
- The AAR observed that The Heading 9018 incorporates instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments. The sub-heading 901890 covers other instruments and appliances.
- Infantometer as the name suggests, is used for purpose of measuring height /length of infants. As per Wiktionary definition, lnfantometer is an instrument for measuring the size of young children. The product is described as useful for research, clinical and hospital purpose. Stadiometer is described as piece of medical equipment used for measuring human height. It is used in routine medical examination and for clinical tests and experiments.
- The above definitions make it clear that both these instruments, the Stadiometer and the lnfantometer have clinical used and are described as diagnostic intruments and apparatus.
- Hence it was ruled that Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12% (6% each under CGST and SGST Act). lnfantometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12% (6% each under CGST and SGST Act).
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