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TMI Blog2023 (12) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by BHAWNA KHANDELWAL (SRK MODULAR FURNITURE CO.), 7K.M., Jamdoli Agra Road, JAIPUR- 302020(hereinafter referred to as "applicant"). Applicant is registered and manufacturer & supplier of Stadiometer, Infantometer and other hospital/ medical equipment's, furniture etc. Stadiometer are diagnostic medical equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 151 (Haryana) has given their Advance Ruling No. HAR/HAAR/R/2018-19/52 regarding these products also. C QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: - (i) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab? (ii) Infantometer being diagnostic medical equipment should be covered in 12% GST Slab? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 26.06.2023. Adv. Shri Vikram Gogra, Authorized Representative appeared for personal hearing. He reiterated the submission already made in written submission. He requested to adjourn the date for a fortnight to answer the queries raised by the authorities. He submitted the additional submission vide letter dated 04.07.2023 along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12% GST Slab? (ii) Infantometer being diagnostic medical equipment should be covered in 12% GST Slab? ANS.- In the answer of the above-cited questions, it is submitted that the claim of the applicant that they are manufacturer and supplier of stadiometer and infantometer is false as the products they have declared under their GST registration does not include stadiometer, infantometer or any other medical equipment classifiable under HSN code 9018. F. FINDINGS, ANALYSIS & CONCLUSION: At the outset we would like to make it clear that the provisions of CGST Act and RGST Act are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand(for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter. The tariff item 90178010 mentions measuring rods and tapes and dividing scales with rate of tax being 18% (9% each under CGST and SGST Act) 6) Infantometer as the name suggests, is used for 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. 7) Stadiometer is described as piece of medical equipment used for measuring hum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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