In a recent ruling in the case of M/s Bhawna Khandelwal, the Authority for Advance Ruling (AAR Rajasthan) has held that the GST rate of 12% on medical equipment a Stadiometer and an Infantometer.
Applicant is engaged in the business of supplying medical equipment Stadiometer, Infantometer, and other tools used in the healthcare sector and is a registered manufacturer.
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Stadiometers are used for diagnostic purposes and for measuring the height of adult patients in hospitals/medical centres, child care centres/Anganwadi.
Infantometer are also used for diagnostic purposes but for infants. It is used to measure the height of the infant patient in hospitals/medical centres, child care centres/Anganwadis.
Below are the Questions and Rulings:
- A 12% GST rate should be imposed on Stadiometers being diagnostic medical equipment.
- A 12% GST rate should be applicable on infantometers being diagnostic medical equipment.
Ruling about AAR Rajasthan
- Yes, the Stadiometer is diagnostic medical equipment and is included under tariff item 90189019 (other categories) and the tax rate of 12% (6% each under CGST and SGST Act). applies to it.
- Infantometer is diagnostic medical equipment and is included under tariff item 90189019 (other category) and the tax rate of 12% (6% each under CGST and SGST Act) applies to it.
| Applicant Name | Ms. Bhawna Khandelwal |
| GSTIN of the applicant | 08AAIPM7265R1ZR |
| Date | 29.11.2023 |
| Applicant | Adv. Shri Vikram Gogra |
| Rajasthan GST AAR | Read Order |