GST on medical and surgical instruments specified under Schedule I, now subject to a notified reduced rate effective per notification. Integrated GST is applied at 5% w.e.f. 22-09-2025 under Schedule I to instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments, as notified by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on medical and surgical instruments specified under Schedule I, now subject to a notified reduced rate effective per notification.
Integrated GST is applied at 5% w.e.f. 22-09-2025 under Schedule I to instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments, as notified by Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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