9018 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments Clarification Clarification on applicability of GST on the parts of ophthalmic equipment suitable for use solely or principally with an ophthalmic equipment. [ See para 9 of Circular No. 113/32/2019-GST dated 11.10.2019 ]