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TMI Blog2019 (4) TMI 1942X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Chapter 90 of Section XVIII covers optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof - The Heading 9018 incorporates instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments. The sub-heading 9018 90 covers other instruments and appliances - Further, Heading 9017 covers drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be covered in 12% GST slab. 2.2 Infantometer being diagnostic medical equipments should be covered in 12% GST slab. 3. Statement of the applicant: 3.1 We are manufactures of, Stadiometer, Infantometer & other hospital/medical equipments etc. 3.2 Stadiometers are diagnostic medical equipments used to measure the height of the Adult patient in hospitals/ medical centres and rural child care centres/ anganwadis and Infantometers are diagnostic medical equipments used to measure the height of the Infant patient in hospitals/ medical centres and rural child care centres/ anganwadis. 3.3 Being Stadiometer as a diagnostic medical equipments should be covered in 12% GST slab and being Infantometer also a diagnostic medical equipments shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 18% (9% each under CGST and HGST Act). 4.4 Infantometer, as the name suggests, is used for the 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. 4.5 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. 4.6 The above definitions make it clear that both these instruments, the stadiometer and the Infantometer, have clinical used and are described as medical equipments. Therefore, these can be described as diagnostic instruments and apparatus. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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