Stadiometer and Infantometer classified as diagnostic medical equipment under GST tariff item 90189019 attracting 12% tax rate

AAR Rajasthan ruled that both Stadiometer and Infantometer qualify as diagnostic medical equipment under GST classification. The Authority determined that Stadiometer, used for measuring human height in routine medical examinations and clinical tests, and Infantometer, used for measuring height/length of infants for research and clinical purposes, are both diagnostic instruments. Both items are classified under tariff item 90189019 (other category) and attract 12% GST rate due to their clinical and diagnostic applications in medical settings.

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Issues involved: Classification of Stadiometer and Infantometer under GST slab.

Classification of Stadiometer and Infantometer:

The applicant, a manufacturer and supplier of Stadiometer, Infantometer, and other medical equipment, sought an advance ruling on whether Stadiometer and Infantometer should be classified under the 12% GST slab. The applicant's submission highlighted that these devices are used for diagnostic purposes in medical settings. The jurisdictional officer, however, disputed the applicant's claim, stating that the products declared under the GST registration did not include Stadiometer or Infantometer.

Analysis and Conclusion:

The Authority for Advance Ruling carefully examined the facts, supporting documents, and submissions made by the applicant during the personal hearing. Chapter 90 of Section XVIII of the GST Act covers medical instruments and apparatus, including those used for measuring length or height. Stadiometer and Infantometer are described as diagnostic instruments with clinical uses. While these devices could also fall under the category of measuring rods, tapes, or divided scales, they are specifically designed for medical purposes. Therefore, the ruling concluded that both Stadiometer and Infantometer should be classified under the 12% GST slab, as they are considered diagnostic medical equipment under tariff item 90189019.

Final Ruling:

1. Stadiometer is classified as diagnostic medical equipment under tariff item 90189019, with a tax rate of 12% (6% each under CGST and SGST Act).
2. Infantometer is also considered diagnostic medical equipment under tariff item 90189019, with a tax rate of 12% (6% each under CGST and SGST Act).

Note: An appeal against this ruling can be made to the Appellate Authority for Advance Ruling within 30 days from the date of service of this order, as per Section 100 of the CGST/RGST Act, 2017.

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