GST concessional treatment applies to orthopaedic appliances and intraocular lenses, excluding hearing aids, under the applicable notification. Concessionary GST at 5% applies to specified orthopaedic and prosthetic goods in Schedule One - crutches, surgical belts, trusses, splints and other fracture appliances, artificial body parts and other compensatory appliances worn, carried or implanted, and intraocular lens - with hearing aids explicitly excluded. The Schedule entry was inserted by notification amending the integrated tax rate structure to include these medical appliances under a reduced GST rate.
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 concessional treatment applies to orthopaedic appliances and intraocular lenses, excluding hearing aids, under the applicable notification.
Concessionary GST at 5% applies to specified orthopaedic and prosthetic goods in Schedule One - crutches, surgical belts, trusses, splints and other fracture appliances, artificial body parts and other compensatory appliances worn, carried or implanted, and intraocular lens - with hearing aids explicitly excluded. The Schedule entry was inserted by notification amending the integrated tax rate structure to include these medical appliances under a reduced GST rate.
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