RATE OF TAX ON DENTISTS' CHAIRS, INSTRUMENTS & APPLIANCES

[Sadanand Bulbule]

Dear experts,

Please clarify the HSN Code and the rate of GST with relevant notification issued by the GOI on the following goods:

1] Dentists' Chairs.

2] Instruments and appliances used in dental sciences.

If possible, any rulings on the classification of above goods rendered during pre or post GST regime.

AI Summary

Debate on GST Classification for Dentists' Chairs: HSN 9018 vs. HSN 9402; 12% or 18% Tax Rate? A discussion on a forum centers around the classification and GST rate applicable to dentists' chairs and related dental equipment. The inquiry seeks clarification on the Harmonized System of Nomenclature (HSN) code and applicable GST rates, with references to relevant notifications and case laws. The main debate is whether dentists' chairs should be classified under HSN 9018, attracting a 12% GST, or under HSN 9402, attracting an 18% GST. The discussion includes various interpretations, legal precedents, and opinions from experts, emphasizing the need for clarity to avoid litigation. Participants highlight the importance of aligning GST notifications with the Customs Tariff Act and suggest that adjudicating authorities should seek expert guidance to ensure accurate classification and tax determination.