GST Rates for Telemedicine & Medical Equipment by Advance Ruling Authority

The Advance Ruling Authority determined the GST rates for goods and services supplied by the applicant. Telemedicine was classified under Human health services with a GST rate of 9% each for CGST & SGST. Specific medical equipment had individual rates ranging from 6% to 9%. The bundled sale of the Medical Kit was considered a mixed supply attracting GST at 18%. The combined sale of Medical Kit and Telemedicine was also treated as a mixed supply with a GST rate of 18%. Input Tax Credit was allowed for Telemedicine and the combined sale, as per specified conditions.

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Issues:
1. Rate of GST on bundled sale of Medical Kit
2. Rate of GST on Telemedicine as individual service
3. Rate of GST on bundled sale of Medical Kit and Telemedicine
4. Rate of GST on specific medical equipment

Analysis:
1. The Authority for Advance Ruling addressed the classification and GST rates for various goods and services supplied by the applicant. The GST rates were determined as follows:
- Telemedicine is classified under Human health and social care services and attracts CGST & SGST at 9% each.
- Specific medical equipment like Pulse Oximeter, weighing scale, blood pressure machine, Glucometer, test strips, tablet device, and finger print sensor machine have individual classifications and GST rates ranging from 6% to 9%.
- The bundled sale of the Medical Kit was analyzed as a mixed supply, attracting GST at 18% due to the highest applicable rate among the items included.

2. Regarding the bundled sale of Medical Kit and Telemedicine, the Authority found that they did not constitute a composite supply but rather a mixed supply. As per Section 8(b) of the CGST/HGST Act, a mixed supply is treated as the supply attracting the highest tax rate, resulting in a GST rate of 18% for the combined sale.

3. Input Tax Credit (ITC) was deemed admissible on Telemedicine services under Section 16(1) of the CGST/HGST Act, subject to prescribed conditions. Similarly, ITC on the combined sale of Medical Kit and Telemedicine was also considered eligible under the same provisions.

4. The final ruling provided specific GST rates for each item, including Telemedicine, medical equipment, and the bundled sale of the Medical Kit. The decision emphasized the classification, individual rates, and the treatment of combined supplies under the GST framework.

In conclusion, the Advance Ruling Authority clarified the GST rates for various goods and services supplied by the applicant, addressing the classification, individual rates, and the treatment of bundled sales and Telemedicine under the GST regime.

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