GST on medical and dental furniture revised to a notified rate under the integrated tax notification for supply classification. Imposition of GST @ 18% on goods under tariff heading 9402 covers medical, surgical, dental and veterinary furniture (including operating tables, examination tables, hospital beds with mechanical fittings, dentists' and barbers' chairs and similar chairs with rotating, reclining and elevating movements) and their parts, effective as per the cited integrated tax rate notification.
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Provisions expressly mentioned in the judgment/order text.
GST on medical and dental furniture revised to a notified rate under the integrated tax notification for supply classification.
Imposition of GST @ 18% on goods under tariff heading 9402 covers medical, surgical, dental and veterinary furniture (including operating tables, examination tables, hospital beds with mechanical fittings, dentists' and barbers' chairs and similar chairs with rotating, reclining and elevating movements) and their parts, effective as per the cited integrated tax rate notification.
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