2019 (4) TMI 1942

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....n: 1.1 The applicant is a manufacturer of Stadiometer, Infantometer & other hospital/ medical equipments etc. Stadiometers are diagnostic medical equipments used to measure the height of the Adult patient in hospitals/ medical centres and rural child care centres/ anganwadis and Infantometers are diagnostic medical equipments used to measure the height of the Infant patient in hospitals/ medica....

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....vered in 12% GST slab and being Infantometer also a diagnostic medical equipments should be covered in 12% GST slab under HSN code 9018 under instrument and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight- testing instruments. 3.4 For example instrument and apparatus for measuring blood pressure i....

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....lating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter. The tariff item 9017 80 10 mentions measuring rods and tapes and dividing scales with rate of tax being ....