GST Exemption

[Kaustubh Karandikar]

XYZ manufactured an equipment / machine which is basically used for oral cancer detection.

1) What will be the HSN Code for the same.

2) Is it exempted from payment of GST?

[Rajagopalan Ranganathan]

Sir,

All medical equipments falling under heading No. 9018 except Renal dialysis equipment (artificial kidneys, kidney machines and dialysers) falling under heading 90158090031 and disposable sterilized dialyzer or micro barrier of artificial kidney falling under heading No. 90180 90 99 will attract CGST @6%, SGST @6% or IGST @12%.

[KASTURI SETHI]

I am also of the view that this equipment/machine is covered Chapter/Heading is 9018. Sub-heading may vary. Anyhow GST rate is 12%. No exemption from GST on this machine/equipment is available.

AI Summary

GST classification of medical equipment: oral cancer detection machines are taxable under the medical equipment heading and not exempt.
The oral cancer detection machine is classifiable within the medical equipment grouping under HSN 9018, with subheading to be determined by product specifics; medical equipment under that heading is taxable under the standard GST structure (central/state components or integrated tax) and no exemption is available. Renal dialysis apparatus and certain disposable dialyzer items are identified as separately treated under distinct subheadings and distinguished from general medical equipment.