Infantometer at 12% GST, Stadiometer at 18% GST: AAR Maharashtra

In re Nitiraj Engineers Limited (GST AAR Maharashtra) In a significant ruling that distinguishes between general-purpose and specialized equipment used in healthcare, the Maharashtra Authority for Advance Ruling (AAR) has delivered a split verdict on the classification of two measuring devices manufactured by Nitiraj Engineers Limited. The AAR held that an ‘Infantometer’, used for measuring babies, qualifies as a diagnostic medical instrument attracting 12% GST, while a ‘Stadiometer’, used for measuring the height of children and adults, is a general measuring instrumen...