Case Law Details
In re Medi Waves Inc (GST AAR Haryana)
Both Stadiometer and Infantometer are medical instrument used exclusively for clinical and medical experimental purposes and are not scale rods or divided scales of general nature. Hence, these are covered under tariff item 9018 90 19 (other category) with rate of tax being 12% (6% each under CGST and HGST Act).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. Description:
1.1 The applicant is a manufacturer of Stadiometer, Infantometer & other hospital/ medical equipments etc. 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.
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