2019 (4) TMI 1942

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....urer 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/ medical centres and rural child care centre....

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.... 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 is being classified under 90189011 under 12% tax rate,....

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....hs, 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 18% (9% each under CGST and HGST Act). 4.4 Infantometer, as ....