Case Law Details
Case Name : In re Sivantos India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 27/2022
Date of Judgement/Order : 12/08/2022
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Sivantos India Private Limited (GST AAR Karnataka)
Q1. Classification of parts and accessories suitable for use solely with the hearing aids?
A1. The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading.
Q2. The rate of tax (GST) applicable on supply of such parts & accessories of hearing aids is 18% in terms of entry no.453 of Schedule III to the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017.
A2. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids
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