https://www.taxtmi.com/caselaws?id=772798 AAR Maharashtra ruled on GST classification of medical measuring equipment. Infantometer was classified under Tariff Heading 9018 at 12% GST, being specifically designed for pediatric medical diagnosis to assess infant growth and malnutrition. However, Stadiometer was classified under Heading 9017 at 18% GST, as it functions as a general measuring instrument for height measurement across various non-medical purposes, despite potential medical use. The ruling emphasized that classification depends on design and primary function rather than usage channel or location of sale. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772798 AAR Maharashtra ruled on GST classification of medical measuring equipment. Infantometer was classified under Tariff Heading 9018 at 12% GST, being specifically designed for pediatric medical diagnosis to assess infant growth and malnutrition. However, Stadiometer was classified under Heading 9017 at 18% GST, as it functions as a general measuring instrument for height measurement across various non-medical purposes, despite potential medical use. The ruling emphasized that classification depends on design and primary function rather than usage channel or location of sale. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772798