Source of Life Technologies (India) Private Limited ., In re
Date: October 9, 2018
Court: Authority for Advance Ruling
Bench: Haryana
Type: Advance Ruling
Judge(s)/Member(s): Sangeeta Karmakar, Vijay Kumar Singh
Subject Matter
GST on bundled sale of Medical Kit containing medical equipment
Summary
1 Rate of GST on Telemedicine as individual service – CGST & SGST @ 9% each OR IGST-18%, as applicable. 2 Rate of GST on Pulse Oximeter (device to measure 02 in blood) – CGST & SGST @ 6% each OR IGST -12%, as applicable. 3 Rate of…
1. M/s Source of Life Technologies (India) Pvt. Ltd., Space No. 18, Ground Floor, Vipul Agora, M. G. Road, Gurgaon, Haryana-122001 [here-in-after referred to as the “applicant”] is engaged in supply of following goods and services. (a) Bundled Sale of Medical Kit containing medical equipment such as – Pulse Oximeter (device to measure 02) – Scale to measure human weight &nd…