Case Law Details
In re Bhawna Khandelwal (SRK Modular Furniture Co.) (GST AAR Rajasthan)
GST AAR Rajasthan clarifies Stadiometer & Infantometer classification as diagnostic medical equipment, placing them in 12% GST slab. Full order details.
GST Ruling on Tax Classification of Stadiometer and Infantometer as Diagnostic Medical Equipment
Introduction: The Authority for Advance Ruling (AAR) in Rajasthan has addressed key questions raised by Bhawna Khandelwal (SRK Modular Furniture Co.) regarding the Goods and Services Tax (GST) classification of Stadiometer and Infantometer. The ruling delves into the applicability of GST rates for these diagnostic medical instruments and provides clarity on their categorization.
Background: The applicant, engaged in the manufacturing and supply of medical equipment, sought clarification on the GST slab applicable to Stadiometer and Infantometer. Both instruments are used for measuring height, with Stadiometer catering to adults and Infantometer designed for infants.
Please become a Premium member. If you are already a Premium member, login here to access the full content.