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 with rate of tax being 12%
Classification of goods— In the instant case, applicant is a manufacturer of Stadiometer, Infantometer & other hospital/ medical equipments etc.
Questions raised for advance ruling are as follows—
1 Stadiometer being diagnostic medical equipments should be covered in 12% GST slab.
2 Infantometer being diagnostic medical equipments should be covered in 12% GST slab.
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. Infantometer, as the name suggests, is used for the purpose of measuring height/ length of infants.
Held that—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% (6% each under CGST and HGST Act).
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 with rate of tax being 12%
Classification of goods— In the instant case, applicant is a manufacturer of Stadiometer, Infantometer & other hospital/ medical equipments etc.
Questions raised for advance ruling are as follows—
1 Stadiometer being diagnostic medical equipments should be covered in 12% GST slab.
2 Infantometer being diagnostic medical equipments should be covered in 12% GST slab.
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. Infantometer, as the name suggests, is used for the purpose of measuring height/ length of infants.
Held that—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% (6% each under CGST and HGST Act).