2020(08)LCX0146(AAR)
AAR-HARYANA
M/s Medi Waves Inc
decided on 28/08/2020
HARYANA AUTHORITY FOR ADVANCE
RULING,
GOODS AND SERVICES TAX,
HARYANA VANIJYA BHAWAN, PLOT NO 1-3, SECTOR 5,
PANCHKULA-134151 (HARYANA)
Advance Ruling No. HAR/HAAR/R/2018-19/52
(In Application No. 522018-19, dated 30.01.2019)
| Name & Address of the Applicant | : | M/s Medi Waves Inc, 1st Floor, Plot No. 92, Sector-57, Phase-IV, Kudli, Sonepat, Haryana. |
| GSTIN of the Applicant | : | 06AAHFM4447N1ZV |
| Date of Receipt of Application | : | 30.01.2019 |
|
Clause(s) of Section 97(2) of CGST/HGST Act, 2017, under which the question(s) raised. |
: | Clause (a)- classification of any goods or services or both |
| Date of Personal Hearing | : | 12.04.2019 |
| Present for the Applicant | : | Sh. Tapan Grover (Partner) |
Memo No.: 1032/AAR
Dated: 28/08/2020
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.
2. Questions:
2.1 Stadiometer being diagnostic medical equipments should be covered in 12% GST
slab.
2.2 Infantometer being diagnostic medical equipments should be covered in 12%
GST slab.
3. Statement of the applicant:
3.1 We are manufactures of, Stadiometer, Infantometer & other hospital/medical
equipments etc.
3.2 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.
3.3 Being Stadiometer as a diagnostic medical equipments should be covered in
12% GST slab and being Infantometer also a diagnostic medical equipments should
be covered in 12% GST slab under HSN code 9018 under instrument and appliances
used in medical, surgical, dental or veterinary sciences, including
scintigraphic apparatus, other electro- medical apparatus and sight- testing
instruments.
3.4 For example instrument and apparatus for measuring blood pressure is being
classified under 90189011 under 12% tax rate, same for Stadiometer and
Infantometer is medical equipments should be covered under 9018 which is being
used to measure the height of patient in hospitals/ medical centres.
4. Discussion:
4.1 Chapter 90 of Section XVIII covers optical, photographic,
cinematographic, measuring, checking, precision, medical or surgical instruments
and apparatus; parts and accessories thereof.
4.2 The Heading 9018 incorporates instruments and appliances used in medical,
surgical, dental or veterinary sciences, including scientigraphic apparatus,
other electromedical apparatus and sight-testing instruments. The subheading
9018 90 covers other instruments and appliances.
4.3 Further, Heading 9017 covers drawing, marking-out or mathematical
calculating instruments (for example, drafting machines, pantographs,
protractors, drawing sets, slide rules, disc calculators); instruments for
measuring length, for use in the hand (for example, measuring rods and tapes,
micrometers, callipers), not specified or included elsewhere in this chapter.
The tariff item 9017 80 10 mentions measuring rods and tapes and dividing scales
with rate of tax being 18% (9% each under CGST and HGST instrument for measuring
the size of young children.
4.4 Infantometer, as the name
suggests, is used for the purpose of measuring height/ length of infants. As per
wiktionary definition, Infantometer is an instruments for measuring the size of
young children. The product is described as useful for research, clinical and
hospital purpose.
4.5 Stadiometer is described as piece of medical equipment used for measuring
human height. It is used in routine medical examination and for clinical tests
and experiments.
4.6 The above definitions make it clear that both these instruments, the
stadiometer and the Infantometer, have clinical used and are described as
medical equipments. Therefore, these can be described as diagnostic instruments
and apparatus.
4.7 On the other hand, measuring rods, tape and divided scales is another
description under which both these instruments can be covered as any instrument
for measuring length or height is nonetheless a rods, tape or a divided scales.
But this description covers instruments which are not specified or included
elsewhere in this Chapter.
5. Ruling:
5.1 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).
Ordered accordingly.
To be communicated.
26.04.2019
Panchkula.
(Sangeeta Karmakar)
Member (CGST)
(Madhubala)
Member (SGST)
Regd. AD/Speed Post
M/s Medi Waves Inc, 1st Floor, Plot No. 92, Sector-57, Phase-IV, Kudli, Sonepat, Haryana.
Copy to:
1. The Commissioner of Central
Goods & Service Tax, 2nd Floor, Pacific City Centre, Opposite Shangrila
Hotel, Near Jat Bhawan, Delhi Bypass, Rohtak, Haryana.
2. Deputy Excise and Taxation commissioner (ST), Sonepat.
Equivalent .