https://www.taxtmi.com/caselaws?id=293175 Stadiometers and infantometers used in hospitals, medical centres and clinical settings for measuring human height and infant length were classified as medical and diagnostic instruments under tariff item 9018 90 19. The ruling rejected treatment of these goods as general measuring rods or scales under heading 9017, because their specific use was exclusively clinical and medical rather than general-purpose measurement. As a result, the products were held eligible for the GST rate applicable to medical instruments, namely 12%. en-us Fri, 26 Apr 2019 00:00:00 +0530 Fri, 07 Mar 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293175 Stadiometers and infantometers used in hospitals, medical centres and clinical settings for measuring human height and infant length were classified as medical and diagnostic instruments under tariff item 9018 90 19. The ruling rejected treatment of these goods as general measuring rods or scales under heading 9017, because their specific use was exclusively clinical and medical rather than general-purpose measurement. As a result, the products were held eligible for the GST rate applicable to medical instruments, namely 12%. Case-Laws GST Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293175