Order date – 12 August 2022

Key Pointers

• The applicant, M/s. Sivantos India Pvt. Ltd, supplies the parts & accessories to the domestic market, which are said to be suitable for use solely with the hearing aids, which are manufactured by their parent company abroad and imported by the applicant. 
• The applicant is supplying the parts & accessories of hearing aids on classifying the same under heading 9021 9010 on charging 18% GST, in terms of entry No.453 of Schedule III to the Notification 1/2017-CT (R) dated 28.06.2017.
• The applicant seeks advance ruling on classification and rate of tax on supply of parts & accessories that are suitable for use solely with the hearing aids.
• The question is what would be the classification of parts & accessories suitable for use solely with the hearing aids?
• Whether such parts & accessories, suitable for use solely with the hearing aids, are exempt by virtue of Sl.No.142 of 2/2017-CT(R) as amended from time to time?
• The authorities held that as per explanation (iii) & (iv) of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017, parts & accessories of hearing aids are specifically covered under heading 9021 9010.
• The rate of tax (GST) applicable on supply of such parts & accessories of hearing aids is 18% in terms of entry no.453 of Schedule III to the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017.
• And since the entry No.142 of Notification 2/2017-Central Tax (Rate) dated 28.06.2017 is not applicable to the supply of parts & accessories of hearing aids and thus the said goods are not entitled for exemption.