TRADE CIRCULAR regarding 'medical equipment/devices and implants' - VAT - Delhi - 028

TRADE CIRCULAR regarding 'medical equipment/devices and implants' OFFICE OF THE COMMISSIONER; VALUE ADDED TAX VALUE ADDED TAX DEPARTMENT I.P.ESTATE, NEW DELHI TRADE CIRCULAR NO.28 OF 2005-06 The Department has received a representation as to whether the entry 'medical equipment/devices and implants' covers 'dental equipment' also. In the above context, it may be clarified that initially 'medical equipment/devices and implants' were unspecified items taxable @ 12.5% but the Empowered Committee of the State Finance Ministers in its meeting held on 25/26 April, 2005, agreed that 'medical equipment/devices and implants' be taxed @ 4% and, accordingly, vide Notification No.F.101(328)/2005/Fin.(A/Cs)(ii)/548 dated 11.05.2005, an entry (at S.No.92) was inserted in the Third Schedule appended to the Delhi Value Added Tax Act, 2004 . It is clarified that 'medical equipment/devices and implants' include 'dental equipment' also and, accordingly, are taxable @ 4% with effect from 11.05.2005. Sd/- (Y.P.Punyani) Value Added Tax Officer (Policy- I) No.F.1(72)/2005-06/Policy-I/1485 Dated:24.08.2005 Copy for information and necessary action to : 1. PS to Commissioner, VAT 2. PS to Addl. Commissioners I,II, III IV 3. All Joint Commissioner/Dy. Commissioners 4. All Assessing Authorities/VAT Officers 5. Manager (EDP) with the request to make arrangement for circulation on web site. 6. President, Value Added Tax Bar Association, New Delhi. 7. All Trade Associations. 8. Guard file/VATO (P-II) Sd/- (Y.P.Punyani) Value Added Tax Officer (Policy- I)