Sivantos India Private Limited ., In re
Date: November 21, 2022
Subject Matter
Parts & accessories of hearing aids are covered under HSN '9021 9010' attracting 18% GST. AAR ruling upheld.
Summary
a) The parts & accessories of hearing aids are covered specifically under heading 9021 9010 and thus merit classification under the said heading. b) The rate of tax (GST) applicable on supply of such parts & accessories of hearing aids is 18%…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…