GST classification of medical and surgical furniture confirms scheduled tax applicability and defined scope of covered goods. Application of GST at the scheduled rate is specified for medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs), barbers' chairs and similar chairs having rotating, reclining and elevating movements, and parts of the foregoing articles, thereby defining the classification and taxability of these goods under the schedule.