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        GST applicability on radiological medical apparatus clarified, includes parts of ophthalmic equipment when principally usable. GST at 12% applies to apparatus based on X rays or alpha, beta or gamma radiations for medical, surgical, dental or veterinary uses, covering radiography and radiotherapy apparatus, X ray tubes and generators, high tension generators, control panels, screens, examination or treatment tables and chairs; clarification also addresses GST applicability to parts of ophthalmic equipment suitable for use solely or principally with ophthalmic devices under paragraph 9 of Circular No. 113/32/2019 GST.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST applicability on radiological medical apparatus clarified, includes parts of ophthalmic equipment when principally usable.

                                GST at 12% applies to apparatus based on X rays or alpha, beta or gamma radiations for medical, surgical, dental or veterinary uses, covering radiography and radiotherapy apparatus, X ray tubes and generators, high tension generators, control panels, screens, examination or treatment tables and chairs; clarification also addresses GST applicability to parts of ophthalmic equipment suitable for use solely or principally with ophthalmic devices under paragraph 9 of Circular No. 113/32/2019 GST.


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