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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 ..... ances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight testing instruments. They are chargeable to CGST SGST @ 6% each, under serial number 218 of Schedule it of Notification No. 01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. Weighing scale to measure human weight - HELD THAT:- This device is classifiable under chapter heading 8423 as weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds . They are chargeable to-CGST SGST @ 9% each, under serial number 324 of schedule III of Notification No.01/2017-Central Tax (Rate) dt.23.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. Blood pressure measurement machine - HELD THAT:- 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 seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % Medical Kit and Telemedicine - HELD THAT:- 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 together does not constitute composite supply . Rather the same are more aptly are covered by the definition of mixed supply , as discussed in the preceding paras, being independent from each other, apparently constitutes mixed supply . Therefore, in terms of Section 8 (b) of the CGST/HGST Act, 2017, which provides that a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax, the said supply of telemedicine and aforesaid medical kit will attract GST @18%. Telemedicine - HELD THAT:- When GST is held payable on telemedicine services, the benefit of input tax credit is admissible on telemedicine medicines in terms of Section 16(1) of the CGST/HGST Act, 2017, which provides that every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (x) Rate of GST on. Finger print sensor machine (xi) Rate of GST an bundled Sale of Telemedicine and Medical Kit (a box) containing containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measuring machine, gluc.ometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine. (xii)Admissibility of ITC on Telemedicine (xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine. RECORDS OF PERSONAL HEARING - 2 ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT. 2017 3. Opportunity for personal hearing was granted to the applicant on 01/10/2018 which was attended by Sh. Pravesh Arora CA (POA) Sh. Vivek Sharma, Accountant of the 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 vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e) 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, 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 schedule II of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/5T-2, Dated 30.06.2017. 5.7 Rate of GST on android based tablet device for data storage - This device is classifiable under chapter heading 8471 as automatic data processing machines and units thereat magnetic or Optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included . They are chargeable to CGST SGST @ each, under serial number 360 of schedule III of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/5T-2, Dated 30.06.2017. 5.8. Rate of GST on Finger print sensor machine - This device is classifiable under chapter heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll GST @18%. Therefore, the said medical kit shall be chargeable to GST @18% [CGST-9% +SGST-9% OR IGST 18%, as the case may be]. 5.10 Rate of GST bundled sale of medical Kit and Telemedicine As already discussed above, composite supply means a supply 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 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 together does not constitute composit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8%, as applicable. 6.9 Rate of GST on bundled sale of above. Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine - CGST SGST @ 9% each OR IGST -18%, as applicable. 6.10 Rate of GST bundled sale of medical Kit and Telemedicine - CGST-9% +SGST-9% OR IGST 18% as applicable. 6.11 Admissibility of ITC on Telemedicine - When GST is held payable on telemedicine services, the benefit of input tax credit is admissible on telemedicine medicines in terms of Section 16(1) of the CGST/HGST Act, 2017, subject to conditions and limitations as provided under the law. 6.12 Admissibility of ITC on combined sale of Medical Kit as well Telemedicine When GST is held payable on on combined sale of Medical Kit as well Telemedicine, the benefit of input tax credit is admissible on telemedicine medicines in terms of Section 16(1) of the CGST/HGST Act, 2017, subject to conditions and limitations as provided under the law. Order accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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