Rate of GST is 18% on bundled sale of medical Kit and Telemedicine.
Authority for Advance Ruling — GST on Sale of Medical Equipments – The applicant is engaged in supply of bundled Sale of Medical Kit containing medical equipment such as Pulse Oximeter, Scale to measure human weight, Blood Pressure Machine, Glucometer, Test strips (to measure blood glucose), Android based tablet device for storage of IT application of patients data, Finger print sensor machine to allow authentication of patients, Individual Sale of above items forming part of above Medical kit, Telemedicine Services. The applicant sought an advance ruling for rate of GST on (i)bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale, blood pressure measure machine, glucometer, test strips, android based tablet device and finger print sensor machine; (ii) Telemedicine as individual service; (iii) bundled sale of medical Kit and Telemedicine; (iv)Pulse Oximeter; (v) weighing scale to measure human weight; (vi) Blood Pressure measurement machine; (vii) Glucometer; (viii) test strips; (ix)android based tablet device for data storage; (x) Finger print sensor machine; (xi) bundled Sale of Telemedicine and Medical Kit (a box) containing containing medical equipments; (xii)Admissibility of ITC on Telemedicine; and (xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.
Held that:- The Hon’ble Authority for Advance Ruling held that rate of GST on (i) Telemedicine as individual service GST @ 18%; (ii) Pulse Oximeter GST @ 12%; (iii) Scale to measure human weight -GST @ 18% (iv) blood pressure measurement machine - GST @ 12%; (v) Glucometer to measure blood glucose - GST 12% ; (vi) test strips GST @ 12%; (vii) android based tablet device for data storage GST @ 18%; (viii) Finger print sensor machine GST @ 18%; (ix) on bundled sale of Medical Kit (a box) - GST @ 18%; (x) bundled sale of medical Kit and Telemedicine GST @ 18%; (xi) Admissibility of ITC on Telemedicine - When GST is held payable on telemedicine services, the benefit of “input tax credit” is admissible on telemedicine medicines in terms of Section 16(1) of the Act, 2017, subject to conditions and limitations as provided under the law; (xii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine When GST is held payable on combined sale of Medical Kit as well Telemedicine, the benefit of “input tax credit” is admissible on telemedicine medicines in terms of Section 16(1) of the Act, 2017, subject to conditions and limitations as provided under the law.
Rate of GST is 18% on bundled sale of medical Kit and Telemedicine.
Authority for Advance Ruling — GST on Sale of Medical Equipments – The applicant is engaged in supply of bundled Sale of Medical Kit containing medical equipment such as Pulse Oximeter, Scale to measure human weight, Blood Pressure Machine, Glucometer, Test strips (to measure blood glucose), Android based tablet device for storage of IT application of patients data, Finger print sensor machine to allow authentication of patients, Individual Sale of above items forming part of above Medical kit, Telemedicine Services. The applicant sought an advance ruling for rate of GST on (i)bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale, blood pressure measure machine, glucometer, test strips, android based tablet device and finger print sensor machine; (ii) Telemedicine as individual service; (iii) bundled sale of medical Kit and Telemedicine; (iv)Pulse Oximeter; (v) weighing scale to measure human weight; (vi) Blood Pressure measurement machine; (vii) Glucometer; (viii) test strips; (ix)android based tablet device for data storage; (x) Finger print sensor machine; (xi) bundled Sale of Telemedicine and Medical Kit (a box) containing containing medical equipments; (xii)Admissibility of ITC on Telemedicine; and (xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.
Held that:- The Hon’ble Authority for Advance Ruling held that rate of GST on (i) Telemedicine as individual service GST @ 18%; (ii) Pulse Oximeter GST @ 12%; (iii) Scale to measure human weight -GST @ 18% (iv) blood pressure measurement machine - GST @ 12%; (v) Glucometer to measure blood glucose - GST 12% ; (vi) test strips GST @ 12%; (vii) android based tablet device for data storage GST @ 18%; (viii) Finger print sensor machine GST @ 18%; (ix) on bundled sale of Medical Kit (a box) - GST @ 18%; (x) bundled sale of medical Kit and Telemedicine GST @ 18%; (xi) Admissibility of ITC on Telemedicine - When GST is held payable on telemedicine services, the benefit of “input tax credit” is admissible on telemedicine medicines in terms of Section 16(1) of the Act, 2017, subject to conditions and limitations as provided under the law; (xii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine When GST is held payable on combined sale of Medical Kit as well Telemedicine, the benefit of “input tax credit” is admissible on telemedicine medicines in terms of Section 16(1) of the Act, 2017, subject to conditions and limitations as provided under the law.