2023 (12) TMI 940 - AAR - GST

Classification of goods - rate of GST - Stadiometer being diagnostic medical equipment - Infantometer being diagnostic medical equipment - taxable at 12% GST Slab? - HELD THAT - Infantometer as the name suggests, is used for 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 - The above definitions make it clear that both these instruments, the Stadiometer and the Infantometer have clinical used and are described as diagnostic instruments and apparatus. Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12% - Infantometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12%.

Summary

Issues involved: Classification of Stadiometer and Infantometer under GST slab.

Classification of Stadiometer and Infantometer:

The applicant, a manufacturer and supplier of Stadiometer, Infantometer, and other medical equipment, sought an advance ruling on whether Stadiometer and Infantometer should be classified under the 12% GST slab. The applicant's submission highlighted that these devices are used for diagnostic purposes in medical settings. The jurisdictional officer, however, disputed the applicant's claim, stating that the products declared under the GST registration did not include Stadiometer or Infantometer.

Analysis and Conclusion:

The Authority for Advance Ruling carefully examined the facts, supporting documents, and submissions made by the applicant during the personal hearing. Chapter 90 of Section XVIII of the GST Act covers medical instruments and apparatus, including those used for measuring length or height. Stadiometer and Infantometer are described as diagnostic instruments with clinical uses. While these devices could also fall under the category of measuring rods, tapes, or divided scales, they are specifically designed for medical purposes. Therefore, the ruling concluded that both Stadiometer and Infantometer should be classified under the 12% GST slab, as they are considered diagnostic medical equipment under tariff item 90189019.

Final Ruling:

1. Stadiometer is classified as diagnostic medical equipment under tariff item 90189019, with a tax rate of 12% (6% each under CGST and SGST Act).
2. Infantometer is also considered diagnostic medical equipment under tariff item 90189019, with a tax rate of 12% (6% each under CGST and SGST Act).

Note: An appeal against this ruling can be made to the Appellate Authority for Advance Ruling within 30 days from the date of service of this order, as per Section 100 of the CGST/RGST Act, 2017.