GST Rate of 12% on 'Infantometer' a Diagnostic Medical Equipment: AAR:

GST Rate of 12% on 'Infantometer', a Diagnostic Medical Equipment: AAR The applicant, M/s Nitiraj Engineers Limited, is a public listed company in Mumbai and is registered under the CGST Act, 2017 and MGST Act, 2017. It manufactures and sells electronic weighing scales and systems under the brand name 'Phoenix'. Among all the products of the applicant, the two main products are the 'Infantometer PIM-101' and the 'Stadiometer PSM-101'. These are manufactured using good-quality components and are used as a growth monitoring device. An infantometer helps in measuring the length or height of infants, while a stadiometer is a diagnostic medical equipment used for measuring the height of an adult.

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Questions Asked by Applicant

The applicant submitted an application under section 97 of the CGST Act, 2017, and the Maharashtra Goods and Services Tax Act, 2017, to seek an advance ruling about the following questions: "1. Whether Infantometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%? 2. Whether Stadiometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%?"

Maharashtra Authority of Advance Ruling Order

As per the Maharashtra Authority of Advance Ruling: 1. The Infantometer is covered under the Tariff Heading 9018, and the GST is applicable at 12% as instruments and appliances used in medical, dental, veterinary science, electro-medical apparatus, scientigraphic apparatus, and sight-testing instruments are covered under Tariff Heading 9018. 2. Stadiometer would be classified under Tariff Heading 2017 and not under Tariff Heading 9018. The Applicable GST rate would be 18% and not 12%. This is because the Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometres, callipers), are covered under Tariff Heading 9017 and are taxed at 18% GST. Refer to the Advance Ruling for more information.