9021 - GST - Goods - Rates of Tax - Schedule 2 - IGST @ 12% or CGST @ 6% + SGST / UTGST @ 6%

Omitted ************* Notes: Omitted vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids] Clarification Clarification regarding the GST rates applicable on trauma, spine and arthroplasty implants falling under HSN heading 9021 for the period before 18.07.2022. [ See Para 9 of Circular No. 200/12/2023-GST Dated 01.08.2023 ] 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 ] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body