TaxTMI 
TaxTMI 
2018 (10) TMI 1870
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....it containing medical equipment such as - Pulse Oximeter (device to measure O2) - Scale to measure human weight - Blood Pressure Machine (to measure BP and Heart Rate) - Glucometer (to measure blood glucose) - Test strips (to measure blood glucose) - Android based tablet device for storage of IT application of patients data - Finger print sensor machine to allow authentication of patients (b) Individual Sale of above items forming part of above Medical kit. (c) Telemedicine Services (medical advice by doctor through online video conferencing) 2. Questions on which ruling has been sought by the applicant, are as under (i) Rate of GST on bundled sale ....
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....ION 98(2) OF CGST/HGST ACT. 2017 3. Opportunity for personal hearing was granted to the applicant on 01/10/2018 which was attended by Sh. Pravesh Arora CA (POA) & Sh. Vivek Sharma, Accountant of the Company. He reiterated the submissions made in the application and sought clarification on the questions raised in pare 2. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 4. We have carefully gone through the facts and records of the case. In the instant case, the applicant has sought advance ruling in the matter of classification and rate of GST applicable on the various goods and services being supplied by them. The rate of GST on various items as sought by the applicant is as under: 5.1. Rate of GST On Telemedicine as individual service....
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....nces, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of schedule II of Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No. 35/ST-2, Dated 30.06.2017. 5.5. Rate of GST on Glucometer to measure blood glucose - This device is classifiable under chapter heading 9018 as instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other elecromedical apparatus and sight testing instruments. They are chargeable to CGST & SGST @ 6% each, under serial number 218 of schedule 11 Notification No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notif....
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....ication No.01/2017-Central Tax (Rate) dt.28.06.2018, and Notification No 35/ST-2, Dated 30.06.2017. 5.9. Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, gulcometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine - When these items are supplied together, the resultant supply would be either a "composite supply" or a 'mixed supply". As per Section 2(30) of the Central Goods & Services Act, 2017, composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable good....
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....Kit and Telemedicine As already discussed above, composite supply means a supply consisting of two or more taxable goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business and one of which is a principal supply. In the instant case, the applicant did not put forth anything in to establish that telemedicine [medical advice by doctor through online video conferencing] and supply of aforesaid "medical kit" are having any kind of conjunction with each other in the ordinary, course of business. Rather it is very common phenomenon that a physician giving medical advice to a patient such as an OPD and the said OPO patient, procuring, medicines/....
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....e credited to the electronic credit ledger of such person. 5.12. Admissibility of ITC on combined sale of Medical. Kit as well Telemedicine - In same manner as discussed in preceding para, "input tax credit" on combined sale of medical kit as well as telemedicine, shall be admissible, ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 6.1 Rate of GST on Telemedicine as individual service CGST & SGST @ 9% each OR IGST -18%, as applicable. 6,2 Rate of GST on Pulse Oximeter (device to measure O2 in blood) - CGST & SGST @ 6% each OR IGST -12%, as applicable. 6.3 Rate of GST on weighing scale to measure human weight -CGST & SGST @ 9% each OR IGST -18%, as applicable, 6.4 Rate of GST on blood pressure measurement machine....