{"id":77265,"date":"2026-11-05T07:44:57","date_gmt":"2026-11-05T07:44:57","guid":{"rendered":""},"modified":"2026-11-05T07:44:57","modified_gmt":"2026-11-05T07:44:57","slug":"ophthalmic-chairs-and-surgical-tables-fall-under-medical-furniture-classification-and-attract-gst-at-the-prescribed-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77265","title":{"rendered":"Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate."},"content":{"rendered":"<p>Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.<br \/>Case-Laws<br \/>GST<br \/>Specialised ophthalmic chairs, stools, refraction chair units, operating tables, instrument tables and trolleys fall under heading 9402 as medical or surgical furniture, rather than heading 9018 for medical or ophthalmic instruments and appliances. The HSN Explanatory Notes exclude medical and surgical furniture from heading 9018 and cover specialised operating and examination tables, eye-treatment seats and medical instrument tables and trolleys under heading 9402. Motorised surgeon&#39;s chairs, doctors&#39; stools and refraction chair units fall under subheading 94021090; operating tables and instrument tables and trolleys fall under 94029090. Their supplies attract 18% GST, comprising 9% CGST and 9% SGST.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105857\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.Case-LawsGSTSpecialised ophthalmic chairs, stools, refraction chair units, operating tables, instrument tables and trolleys fall un&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77265","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77265"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77265\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}