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of <h1>Stadiometer & Infantometer: Classified as Medical Instruments with 12% Tax Rate</h1> <h3>In Re: M/s Medi Waves Inc,</h3> In Re: M/s Medi Waves Inc, - 2021 (48) G. S. T. L. 291 (A. A. R. - GST - Haryana) Issues:1. Classification of Stadiometer under GST slab.2. Classification of Infantometer under GST slab.Analysis:1. The applicant, a manufacturer of medical equipment, sought clarification on whether Stadiometer, used to measure the height of adult patients, should be classified under the 12% GST slab.2. Similarly, the applicant inquired about the classification of Infantometer, used to measure the height of infant patients, under the 12% GST slab.Statement of the applicant:1. The applicant highlighted that both Stadiometer and Infantometer are diagnostic medical equipment used in hospitals and rural healthcare centers.2. They argued that these instruments fall under HSN code 9018, which covers instruments used in medical, surgical, dental, or veterinary sciences.3. Drawing a parallel with blood pressure measuring instruments classified under 90189011 at a 12% tax rate, the applicant contended that Stadiometer and Infantometer should also be classified under 9018 due to their medical use in measuring patient height.Discussion:1. Chapter 90 of Section XVIII encompasses medical instruments and apparatus, including those used in surgical and veterinary sciences.2. The Heading 9018 specifically includes instruments used in medical, surgical, dental, or veterinary sciences, indicating the relevance of Stadiometer and Infantometer.3. While Heading 9017 covers instruments for measuring length, specific mention of measuring rods and tapes falls under a different tax rate of 18%.4. The definitions of Infantometer and Stadiometer confirm their clinical and medical utility in measuring the size of infants and human height, respectively.5. Both instruments are categorized as diagnostic instruments and apparatus, distinct from general measuring rods or divided scales.Ruling:1. The Authority determined that both Stadiometer and Infantometer are medical instruments exclusively used for clinical and medical experimental purposes.2. Consequently, they are classified under tariff item 9018 90 19 with a tax rate of 12% (6% each under CGST and HGST Act).The ruling clarifies the classification of Stadiometer and Infantometer as medical instruments under the appropriate GST slab, ensuring consistency in tax treatment for diagnostic equipment used in healthcare settings.
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