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

Classification of dentists' chairs as medical instruments determines lower GST liability under HSN 9018 versus furniture rates.
Dentists' chairs that incorporate dental appliances or spittoons are excluded from Chapter 94 by Chapter Note 1(ij) of the Customs Tariff Act, 1975 and, based on functional character and predominant use, are classifiable under HSN 9018 (instruments and appliances used in dental sciences) for GST purposes. Notifications setting GST rates must harmonize with the Customs Tariff Act and cannot override chapter or section notes. Where classification is doubtful the revenue bears the onus and the assessee gains the benefit of doubt; authoritative classification or judicial remedies may be pursued to resolve disputes.