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The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading. 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.

Classification of goods— In the instant case, the applicant is engaged in the business of trading of hearing aids and their parts & accessories; registered in the states of Karnataka, Maharashtra, West Bengal and Delhi.

The applicant has sought advance ruling in respect of the following questions:

a) Classification of parts & accessories suitable for use solely with the hearing aids

b) Rate of tax on supply of such parts & accessories which are suitable for use solely with the hearing aids.

c) 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 applicant 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 claims that the said parts & accessories are designed by their parent company to make them suitable for use solely with the hearing aids with no other alternate use and hence these are suitable for use solely with the hearing aids.

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.

Held that— a) The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.

b) 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.

c) 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.

The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading. 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.

The applicant has sought advance ruling in respect of the following questions:

a) Classification of parts & accessories suitable for use solely with the hearing aids

b) Rate of tax on supply of such parts & accessories which are suitable for use solely with the hearing aids.

c) 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.

Held that— a) The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.