https://www.taxtmi.com/highlights?id=89378 AAR ruled on classification of diagnostic medical equipment. For infantometer, the authority determined it qualifies as a diagnostic medical instrument under Heading 9018, primarily used by pediatricians to measure infant length and assess growth/malnutrition, thus attracting 12% GST. Conversely, stadiometer was classified under Heading 9017 as a general measuring instrument for height, not exclusively medical in nature, and therefore subject to 18% GST. The key distinguishing factor was the specific design, intended use, and professional context of each measuring device, with infantometer serving a diagnostic purpose while stadiometer remained a general measuring tool. en-us Fri, 13 Jun 2025 08:42:02 +0530 Fri, 13 Jun 2025 08:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89378 AAR ruled on classification of diagnostic medical equipment. For infantometer, the authority determined it qualifies as a diagnostic medical instrument under Heading 9018, primarily used by pediatricians to measure infant length and assess growth/malnutrition, thus attracting 12% GST. Conversely, stadiometer was classified under Heading 9017 as a general measuring instrument for height, not exclusively medical in nature, and therefore subject to 18% GST. The key distinguishing factor was the specific design, intended use, and professional context of each measuring device, with infantometer serving a diagnostic purpose while stadiometer remained a general measuring tool. Highlights GST Fri, 13 Jun 2025 08:42:02 +0530 https://www.taxtmi.com/highlights?id=89378