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2019 (4) TMI 1942 - AUTHORITY FOR ADVANCE RULING, HARYANAClassification of goods - rate of GST - Stadiometer being diagnostic medical equipments - Infantometer being diagnostic medical equipments - to be covered in 12% GST slab or otherwise? - HELD THAT:- Infantometer, as the name suggests, is used for the purpose of measuring height/ length of infants. As per wiktionary definition, Infantometer 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. Chapter 90 of Section XVIII covers optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof - 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 9018 90 covers other instruments and appliances - Further, Heading 9017 covers drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter. The tariff item 9017 80 10 mentions measuring rods and tapes and dividing scales with rate of tax being 18%. The above definitions make it clear that both these instruments, the stadiometer and the Infantometer, have clinical used and are described as medical equipments. Therefore, these can be described as diagnostic instruments and apparatus. Both Stadiometer and Infantometer are medical instrument used exclusively for clinical and medical experimental purposes and are not scale rods or divided scales of general nature. Hence, these are covered under tariff item 9018 90 19 (other category) with rate of tax being 12%.
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