Diagnostic Medical Equipment Classified Differently: Infantometer at 12% GST, Stadiometer at 18% Based on Specific Design and Use
Case-Laws
GST
AAR ruled on classification of diagnostic medical equipment. For infantometer, the authority determined it qualifies as a diagnostic medical instrument under Heading 9018, primarily used by pediatricians to measure infant length and assess growth/malnutrition, thus attracting 12% GST. Conversely, stadiometer was classified under Heading 9017 as a general measuring instrument for height, not exclusively medical in nature, and therefore subject to 18% GST. The key distinguishing factor was the specific design, intended use, and professional context of each measuring device, with infantometer serving a diagnostic purpose while stadiometer remained a general measuring tool.
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