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2018 (10) TMI 1870 - AAR - GSTClassification of goods - rate of GST - Telemedicine as individual service - Pulse Oximeter (device to measure O2 in blood) - weighing scale to measure human weight - blood pressure measurement machine - Glucometer to measure blood glucose - test strips to measure blood glucose - android based tablet device for data storage - Finger print sensor machine - bundled sale of Medical Kit (a box) containing medical equipments - medical Kit and Telemedicine - Telemedicine - Admissibility of ITC on combined sale of Medical. Telemedicine as individual service - HELD THAT:- Telemedicine as individual service is classifiable under chapter heading 9993 as Human health and social care services (S.No.31) and the same is chargeable to CGST & SGST @9% each, under Notification No. 11/2017-Central Tax (Rate) dt.28.06.2017 and Notification No-46/5T-2, dated 30.06.2017. Pulse Oximeter (device to measure O2 in blood) - HELD THAT:- This device is classifiable under chapter beading 9018, as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of Schedule it of Notification No. 01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. Weighing scale to measure human weight - HELD THAT:- This device is classifiable under chapter heading 8423 as “weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds”. They are chargeable to-CGST & SGST @ 9% each, under serial number 324 of schedule III of Notification No.01/2017-Central Tax (Rate) dt.23.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. Blood pressure measurement machine - HELD THAT:- This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of schedule II of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. Glucometer to measure blood glucose - HELD THAT:- This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of schedule 11 Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30:06.2017. Test strips to measure blood glucose - HELD THAT:- This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 schedule II of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/5T-2, Dated 30.06.2017. Android based tablet device for data storage - HELD THAT:- This device is classifiable under chapter heading 8471 as “automatic data processing machines and units thereat magnetic or Optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included”. They are chargeable to CGST & SGST @ each, under serial number 360 of schedule III of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/5T-2, Dated 30.06.2017. Finger print sensor machine - HELD THAT:- This device is classifiable under chapter heading 8471 as “automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data. Media in coded form and machines for processing such data, not elsewhere specified or included”. They are chargeable to CGST & SGST @ 9% each, under serial number 360 of Schedule III of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No 35/ST-2, Dated 30.06.2017. Bundled sale of Medical Kit (a box) containing medical equipments - HELD THAT:- The said medical kit comprises of goods which attract GST @ 12%, as well GST @18%. Therefore, the said medical kit shall be chargeable to GST @18% Medical Kit and Telemedicine - HELD THAT:- It cannot be said that telemedicine and the aforesaid medical kit are having conjunction with each other in the ordinary course of business. Therefore, supply of these two together does not constitute “composite supply”. Rather the same are more aptly are covered by the definition of “mixed supply”, as discussed in the preceding paras, being independent from each other, apparently constitutes “mixed supply”. Therefore, in terms of Section 8 (b) of the CGST/HGST Act, 2017, which provides that a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax, the said supply of telemedicine and aforesaid medical kit will attract GST @18%. Telemedicine - HELD THAT:- When GST is held payable on telemedicine services, the benefit of “input tax credit” is admissible on telemedicine medicines in terms of Section 16(1) of the CGST/HGST Act, 2017, which provides that every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. Admissibility of ITC on combined sale of Medical - HELD THAT:- The “input tax credit” on combined sale of medical kit as well as telemedicine, shall be admissible.
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