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TMI Blog2018 (10) TMI 1870X X X X Extracts X X X X X X X X Extracts X X X X ..... - Pulse Oximeter (device to measure O2) - Scale to measure human weight - Blood Pressure Machine (to measure BP and Heart Rate) - Glucometer (to measure blood glucose) - Test strips (to measure blood glucose) - Android based tablet device for storage of IT application of patients data - Finger print sensor machine to allow authentication of patients (b) Individual Sale of above items forming part of above Medical kit. (c) Telemedicine Services (medical advice by doctor through online video conferencing) 2. Questions on which ruling has been sought by the applicant, are as under (i) Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Company. He reiterated the submissions made in the application and sought clarification on the questions raised in pare 2. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 4. We have carefully gone through the facts and records of the case. In the instant case, the applicant has sought advance ruling in the matter of classification and rate of GST applicable on the various goods and services being supplied by them. The rate of GST on various items as sought by the applicant is as under: 5.1. Rate of GST On Telemedicine as individual service - Telemedicine as individual service is classifiable under chapter heading 9993 as Human health and social care services (S.No.31) and the same is chargeable to CGST & SGST @9% each, under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. 5.5. Rate of GST on Glucometer to measure blood glucose - This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of schedule 11 Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30:06.2017. 5.6 Rate of GST to test strips to measure blood glucose- This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighing scale for human weight measurement, blood pressure measure machine, gulcometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine - When these items are supplied together, the resultant supply would be either a "composite supply" or a 'mixed supply". As per Section 2(30) of the Central Goods & Services Act, 2017, composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. In the instant case, it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her in the ordinary course of business and one of which is a principal supply. In the instant case, the applicant did not put forth anything in to establish that telemedicine [medical advice by doctor through online video conferencing] and supply of aforesaid "medical kit" are having any kind of conjunction with each other in the ordinary, course of business. Rather it is very common phenomenon that a physician giving medical advice to a patient such as an OPD and the said OPO patient, procuring, medicines/medical equipment/devices/apparatus from other sources. Therefore, it cannot be said that telemedicine and the aforesaid medical kit are having conjunction with each other in the ordinary course of business. Therefore, supply of these two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as telemedicine, shall be admissible, ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 6.1 Rate of GST on Telemedicine as individual service CGST & SGST @ 9% each OR IGST -18%, as applicable. 6,2 Rate of GST on Pulse Oximeter (device to measure O2 in blood) - CGST & SGST @ 6% each OR IGST -12%, as applicable. 6.3 Rate of GST on weighing scale to measure human weight -CGST & SGST @ 9% each OR IGST -18%, as applicable, 6.4 Rate of GST on blood pressure measurement machine - CGST & SGST @ 6% each OR IGST 12%, as applicable. 6.5 Rate of GST on Glucometer to measure blood glucose - CGST & SGST @ 6% each OR IGST - 12% as applicable. 6.6 Rate of GST to test strips to measure bl od glucose - CGST & SGST @ 6% each OR IGST - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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